SARAYA INDUSTRIES LTD.,NEW DELHI vs. DCIT (HQ), NEW DELHI

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ITA 5090/DEL/2014Status: DisposedITAT Delhi01 April 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application under the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2008-09 and 2009-10. The assessee later filed an application under the Vivad Se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. N. K. BILLAIYA

Hearing: 01/04/2021Pronounced: 01/04/2021

PER N. K. BILLAIYA, AM: These appeals filed by the assessee are preferred against the order of the CIT(A)-XII, New Delhi dated 24.06.2014 pertaining to A.Y. 2008-09 and 2009-10. 2. By application dated 31.03.2021 the counsel for the assessee brought to our notice that the appellant has moved an application under Vivad Se Vishwas Scheme, 2020 to settle the dispute.

3.

Noting the fact these appeals by the assessee are dismissed as withdrawn. However, a liberty is given to the assessee to approach the Tribunal, if for some technical reason the dispute could not be settled under the Vivad Se Vishwas Scheme, 2020. The appeal are dismissed as withdrawn.

4.

In the result, the appeals filed by the assessee are dismissed as withdrawn. 5. Decision announced in the open court in the presence of both the representatives on 01.04.2021.

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