DIAGEO DISTILLERIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5166/DEL/2015Status: DisposedITAT Delhi03 March 2021AY 2010-113 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 to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for assessment years 2010-11 and 2011-12. The assessee later requested withdrawal of these appeals.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 ‘D’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 03.03.2021Pronounced: 03.03.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2010-11 & 2011-12 are directed against the common order of Learned CIT(A)-30, New Delhi.

2.

The assessee’s Director vide his letter dated 01.02.2021 has requested for withdrawal of 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 both the appeals.

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 03rd March, 2021.

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