M/S. G4S SECURE SOLUTIONS (INDIA) PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI
What did the Tribunal hold?
The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the tax arrears under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee filed three appeals before the ITAT for assessment years 2003-04, 2004-05, and 2005-06. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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: ‘C’ NEW DELHI
Before: SHRI O.P. KANT & SHRI K.N. CHARY
Appellant by Ms. Ananya Kapoor, Adv. Respondent by Ms. Sunita Singh, CIT(DR) Date of hearing 15.02.2021 Date of pronouncement 15.02.2021 ORDER PER BENCH:
These three appeals by the assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)- 16, New Delhi, each dated 27.02.2017, passed for assessment years 2003-04, 2004-05 and 2005-06 respectively.
We have heard learned Representative of both the parties through Video Conferencing.
The assessee, vide its letter dated 12.02.2021, has requested for withdrawal of the appeals 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 in all the appeals, which are placed on record. The learned counsel for the assessee, therefore, seeks permission to withdraw all the appeals.
2. In view of the aforesaid, the appeals of the assessee for assessment years 2003-04, 2004-05 and 2005-06 are dismissed as withdrawn. Order pronounced in the open court.
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