PANCHAM HOTELS PVT LTD,NEW DELHI vs. ITO WARD - 19(3), NEW DELHI

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ITA 6778/DEL/2019Status: DisposedITAT Delhi16 February 2021AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2011-12. The assessee subsequently opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Shri Baldev Raj, CA
For Respondent: Shri Ved Prakash Mishra, Sr.DR
Hearing: 16.02.2021Pronounced: 16.02.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-7, New Delhi, dated 28.05.2019, passed for assessment year 2011-12. 2. We have heard learned Representative of both the parties through Video Conferencing.

3.

The learned counsel for the assessee has requested for withdrawal of the appeal as 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”. The assessee has also filed copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on record. The learned counsel for the assessee, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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