M/S. METRO ORTEM LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 3176/DEL/2016Status: DisposedITAT Delhi17 March 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2009-10. This withdrawal was based on opting for the "Vivad Se Vishwas Scheme, 2020". A certificate under Section 5(1) of the scheme was also submitted.

What were the issues?

Whether the assessee can withdraw their appeal due to opting for the Vivad Se Vishwas Scheme. The primary issue is the acceptance of the withdrawal request.

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 “D” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.NARSIMHA CHARY

Hearing: 17.03.2021Pronounced: 17.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-24, New Delhi dated 23.03.2016.

2.

The learned counsel for the assessee, vide its letter dated 04.03.2021, received through 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 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 for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 17th March, 2021.

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