TIRUPATI CONTAINERS PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

PDF · subscribers
ITA 493/DEL/2020Status: DisposedITAT Delhi25 February 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of its appeals before the ITAT, stating it had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

What were the issues?

Whether the assessee's appeals should be dismissed 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.N. CHARY

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.02.2021Pronounced: 25.02.2021

PER R.K. PANDA, AM: These appeals by the assessee for the assessment years 2012-13 and 2005-06 are directed against the order of learned CIT(A), Delhi dated 29.11.2019 and the order of learned CIT(A), New Delhi dated 22.03.2018.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 15.02.2021, received through email, 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. 5. In the result, the appeals of the assessee are dismissed. Above decision was announced on conclusion of Virtual Hearing on 25.02.2021. Sd/- Sd/- (K.N. CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER sh

3 ITA-493/Del/2020 ITA-4055/Del/2018

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →