KUSUM HEALTHCARE PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-5, NEW DELHI

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ITA 541/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested withdrawal of the appeals as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted this request.

What were the facts?

The assessee filed appeals before the ITAT for AY 2015-16 and AY 2014-15. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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: Ms. Vibha Bhatiya, AR
Hearing: 12.03.2021Pronounced: 12.03.2021

Heard together (2 matters)

ITA No.541/Del/2019
ITA No.5584/Del/2019

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

ORDER PER G.S. PANNU, VP : filed by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-36, New Delhi, dated 12.10.2018 and filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-44, New Delhi, dated 22.04.2019.

2 ITA-541, 5584/Del/2019

2.

The learned counsel for the assessee, vide its letter dated 04.03.2021, received by email, has requested for withdrawal of the appeal 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In the result, the appeals of the assessee is dismissed as withdrawn.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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