HARI IRON (INDIA) LTD,GURGAON vs. ACIT, CENTRAL CIRCLE-16, NEW DELHI

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ITA 1779/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 Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed multiple appeals before the ITAT for various assessment years. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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: Mr. Nippun Mittal, CA
Hearing: 12.03.2021Pronounced: 12.03.2021

Heard together (7 matters)

ITA No.1779/Del/2018
ITA No.1780/Del/2018
ITA No.1781/Del/2018
ITA No.1782/Del/2018
ITA No.1783/Del/2018
ITA No.1784/Del/2018
ITA No.1785/Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

against the order of learned CIT(A)-XXVI, New Delhi, dated 12.01.2018.

2.

The learned counsel for the assessee, vide its letter dated 24.03.2021 received by hand, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 12th March, 2021 in presence of both the parties.

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