MODI RUBBER LTD.,NEW DELHI vs. ACIT, CIRCLE- 17(1), NEW DELHI

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ITA 6867/DEL/2018Status: DisposedITAT Delhi12 March 2021AY 2014-154 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 opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal of the appeals.

What were the facts?

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

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

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: Ms. Somya Jain, CA
Hearing: 12.03.2021Pronounced: 12.03.2021

Appellant by : Ms. Somya Jain, CA Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 12.03.2021 Date of pronouncement : 12.03.2021 ORDER PER G.S. PANNU, VP :

These 04 appeals by the assessee for the assessment years 2010-11, 2011-12, 2014-15 & 2016-17 are directed against the separate orders of Learned CIT(A)-38, New Delhi; Ld. CIT(A)-28, New Delhi and Ld. CIT(A)-6, New Delhi respectively.

2.

The assessee’s Authorised Representative in all the appeals vide her letter dated 13.02.2021 has requested for withdrawal of all the appeals filed by the assessee 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 in all the 04 appeals.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeals.

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