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

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ITA 3256/DEL/2018Status: DisposedITAT Delhi25 February 2021AY 2012-133 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 considered the Revenue's application for withdrawal of the appeals. The withdrawal was based on the assessee's successful application under the VSVS, 2020 scheme.

What were the facts?

The Revenue filed two appeals against the orders of the CIT(A) for AY 2012-13 and 2013-14. The Revenue later filed an application to withdraw these appeals.

What were the issues?

The primary issue was whether the Revenue's appeals should be dismissed as withdrawn due to the assessee's participation in the VSVS, 2020 scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-1’ NEW DELHI

Before: SHRI N. K. BILLAIYA & MS SUCHITRA KAMBLE

Hearing: 25.02.2021Pronounced: 25.02.2021

Heard together (2 matters)

I.T.A. No. 3256/DEL/2018
I.T.A. No. 3602/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER SUCHITRA KAMBLE, JM

These two appeals are filed by the Revenue against the orders dated 31/01/2018 passed by the CIT(A)-44, New Delhi for Assessment Year 2012-13 & 2013-14 respectively.

2.

Before us, the Ld. DR submitted that the Revenue through ITO-(Hqrs.- 02), Delhi has moved an application dated 11/18.08.2020 for withdrawal of the two appeals thereby stating that the assessee filed application under VSVS, 2020 scheme and the same is approved by the Pr. CIT-2, New Delhi and Form 5 was also issued in the relevant assessment years. The Ld. AR stated that these are appeals filed by the revenue and confirmed the application under VSVS, 2020 Scheme.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeals of Revenue as withdrawn in light of the application dated 11/18.08.2020.

4.

In the result, both the appeals of the Revenue are dismissed. Order pronounced in the Open Court in presence of both the parties on this 25th Day of February, 2021

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