What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order for Assessment Year 2013-14. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Emd Locomotive Technologies… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER PER G.S.PANNU, VP: This appeal by the assessee for the Assessment Year 2013-14 is directed against the order of Learned Dy. CIT, Circle 8(1), New Delhi dated 27.11.2017.

Nobody appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee vide email letter dated 08.02.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted

EMD Locomotive Technologies P. Ltd. Vs. ITO 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.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021.

EMD LOCOMOTIVE TECHNOLOGIES P.LTD,NEW DELHI vs. DCIT, CORPORATE CIRCLE-8(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments