CH2M HILL (INDIA) PRIVATE LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 828/DEL/2012Status: DisposedITAT Delhi10 February 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order for AY 2007-08. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 G.S. PANNU & SHRI K.N. CHARY

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Dy. Commissioner of Income Tax, New Delhi dated 06.10.2010 and pertains to assessment year 2007-08.

2.

The learned counsel for the assessee, vide letter dated 03.02.2021 received through email, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to ITA 828/Del/2012 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 for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.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

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