ACIT, NEW DELHI vs. M/S. AMSOFT BUILDERS PVT. LTD., NEW DELHI

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ITA 4642/DEL/2016Status: DisposedITAT Delhi02 March 2021AY 2006-072 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. No objection was raised by the Department.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2006-07. The assessee subsequently opted for the Vivad Se Vishwas Scheme - 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Paritosh Jain, Advocate
For Respondent: Shri Shiv Swaroop Singh, Sr. DR, Shri Paritosh Jain, Advocate
Hearing: 02/03/2021

This appeal filed by the assessee is directed against the order dated 31st May, 2016 of the Ld. CIT (A) 29, New Delhi relating to assessment year 2006-07.

2.

The Ld. Counsel for the assessee has filed an application seeking withdrawal of the appeal on the ground that assessee has opted for Vivad Se Vishwas Scheme - 2020 and has also obtained Form No.

3.

He accordingly, requested that the appeal filed by the assessee may kindly be allowed to be withdrawn. In absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeal is allowed. The appeal filed by the assessee is accordingly dismissed as “withdrawn”.

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