METRO DECROTATIVE PVT LTD,NEW DELHI vs. ITO WARD 6(4), NEW DELHI

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ITA 3701/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2006-073 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2006-07 and 2007-08. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for 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 Nippun Mittal, CA
For Respondent: Shri M Baranwal , Sr. DR
Hearing: 12.03.2021

The above two appeals filed by the assessee are directed against the order dated 28.03.2019 passed by the Ld. CIT(A)- 36, New Delhi relating to assessment year 2006-07 and 2007-08 respectively.

2.

The Ld. Counsel for the assessee, vide application dated NIL has requested for withdrawal of the appeals 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 appeals.

4.

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view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

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

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