APRA AUTO INDIA PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-1, NEW DELHI

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ITA 6538/DEL/2018Status: DisposedITAT Delhi17 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn based on the assessee's opting for the Vivad Se Vishwas Scheme.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 D: NEW DELHI

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

Hearing: 17.03.2021Pronounced: 17.03.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2014-15 & 2015-16 are directed against the order of learned CIT(A)-32, New Delhi, dated 31.07.2018.

2.

The learned counsel for the assessee, vide its letter dated 12.03.2021, has requested for withdrawal of the appeals filed by him and stated that the 2 ITA-6538 & 6539/Del/2019 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In the result, the appeals of the assessee are dismissed as withdrawn.

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

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