TTL MOBILE P.LTD (EARLIER KNOW AS VIRGIN MOBILE INDIA PVT. LTD.),NEW DELHI vs. JCIT, SPL. RANGE- 9, NEW DELHI

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ITA 4812/DEL/2019Status: DisposedITAT Delhi03 March 2021AY 2009-102 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. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2014-15 and 2009-10. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.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 ‘D’: NEW DELHI

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

For Appellant: Shri. Kamal Arya, Adv
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 03.03.2021Pronounced: 03.03.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2014-15 and 2009-10 are directed against the orders of learned CIT(A), New Delhi dated 22.05.2019 and 18.03.2019 respectively.

2 ITA Nos-6420, 4812/Del/2019

2.

The learned counsel for the assessee, vide email dated25.02.2021, 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 year 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.

5.

In the result, the appeals of the assessee are dismissed. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 03.03.2021. (KUL BHARAT) VICE PRESIDENT sh

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