RADLAY METAL PRODUCTS P.LTD,DELHI vs. ITO, WARD-20(4), NEW DELHI

PDF · subscribers
ITA 1350/DEL/2018Status: DisposedITAT Delhi12 March 2021AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Department had no objection.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2009-10. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K NARASIMHA CHARY

For Appellant: Shri Aditya Kumar, Advocate
For Respondent: Shri M Baranwal , Sr. DR
Hearing: 12.03.2021

This appeal filed by the assessee is directed against the order dated 29.12.2017 passed by the Ld. CIT(A)-XXV, New Delhi relating to assessment year 2009-10.

2.

The Ld. Counsel for the assessee, vide application dated 5.3.2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

Recent GST High Court judgments

Search GST case law →