What did the Tribunal hold?

The Tribunal accepted the Revenue's request to withdraw the appeals. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.

The Revenue filed appeals against the orders of the CIT(A) for multiple assessment years. The assessee opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeals should be withdrawn and dismissed as the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

ACIT vs Bharti Airtel Ltd., New Delhi | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘ C’ NEW DLEHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

Hearing: 25/02/2021

PER R.K PANDA, AM: These appeals are filed by the Revenue against the order dated 29.05.2017 passed by learned CIT(A)-42, New Delhi for A.Y. 2010-11, order dated 29.09.2017 & 31.10.2018 passed by ld. CIT(A)-44, New Delhi for A.Y. 2011-12 & 2014-15 and order dated 31.07.2019 passed by ld. CIT(A)-42, New Delhi for A.Y. 2015-16.

Learned DR vide letter dated 11.08.2020, has requested for withdrawal of these appeals filed by Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020 for the assessment years under consideration. A certificate to this effect under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 is also stated to have been received by assessee. None is present on behalf of the assessee at the time of virtual hearing before us.

In view of the above, we accept the request of the Revenue for withdrawal of the appeals.

In the result, the appeals of the Revenue are dismissed as withdrawn.

ACIT, CIRCLE- 4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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