ALEO MANALI HYDRO POWER PVT. LTD.,NOIDA vs. ACIT, CIRCLE- 1, NOIDA

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ITA 7386/DEL/2017Status: DisposedITAT Delhi25 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal for the assessment year 2012-13. This was due to opting to settle tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether an appeal can be withdrawn by the assessee to settle tax disputes under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Ms. Soumya Jain, CA
Hearing: 25/02/2021

PER R.K PANDA, AM:

1.

This appeal by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-I, New Delhi dated 30.06.2017.

2.

The assessee, vide its letter dated 22.09.2020 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In the result, the appeal of the assessee is dismissed as withdrawn.

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