ZAMIL AIR CONDITIONERS INDIA PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

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ITA 7335/DEL/2019Status: DisposedITAT Delhi25 February 2021AY 2013-143 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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2012-13 and 2013-14. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH C: NEW DELHI

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

Hearing: 25.02.2021Pronounced: 25.02.2021

ORDER PER R.K. PANDA, AM :

These appeals by the assessee for the assessment years 2012-13 and 2013-14 are directed against the orders of learned CIT(A)-44, New Delhi, dated 14.03.2019 and 28.06.2019 respectively.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 22.02.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the 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In the result, the appeals of the assessee are dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 25th February, 2021.

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