What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) allowed the assessee's request to withdraw the appeals. The tribunal noted that the settlement under the Vivad se Vishwas Scheme had been finalized.

The assessee sought to withdraw the appeals filed before the ITAT. The reason for withdrawal was that the matters in issue had been settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessee due to a settlement under a tax amnesty scheme.

Atc Telecom Infrastructure Pvt… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 11.02.2021Pronounced: 11.02.2021

All the above appeals by different Assessees are directed against the different Orders of the Ld. CIT(A)-19, New Delhi, Dated 07.11.2014, for the A.Y. 2010-2011 and Consolidated Order of the Ld. CIT(A)-13, New Delhi, Dated 05.09.2018 for the A.Ys. 2011-2012 and 2012-2013 .

Learned Counsel for the Assessee seeks permission to withdraw the appeals as the matters in issue are settled in VIVAD SE VISHWAS SCHEME, 2020 and requisite Form No.3 have been issued in favour of the assessee in the above appeals.

In view of the above, appeals of assessee are dismissed as withdrawn.

In the result, appeals of the Assessee are dismissed as withdrawn.

3 ITA.No.112/Del./2015, ITA.No.7884 & 7885/Del./2018 M/s. Transcend Infrastructure Pvt. Ltd., New Delhi & M/s. ATC Telecom Infrastructure Pvt. Ltd., [Successor of Transcend Infrastructure Pvt. Ltd.,] Mumbai.

Order pronounced in the open Court.

ATC TELECOM INFRASTRUCTURE PVT. LTD. (SUCCESSOR OF TRANSCEND INFRASTRUCTURE PVT. LTD.),MUMBAI vs. DCIT, CIRCLE- 25(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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