M/S. YAMAHA MOTOR INDIA SALES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 6641/DEL/2015Status: DisposedITAT Delhi10 February 2021AY 2008-093 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 Tribunal allowed the assessee's request to withdraw the appeal as the assessee decided to settle the dispute under the Vivaad Se Vishwas Scheme. Liberty was granted to revive the appeal if the settlement failed for technical reasons.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal to settle a dispute under a specific scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. KULDIP SINGH

For Respondent: Ms. Ranu Mukherji, Sr. DR
Hearing: 10/02/2021Pronounced: 10/02/2021

This appeal filed by the assessee preferred against the order of CIT(A)-22, New Delhi dated 06.10.2015 pertaining to A.Y.2008-09.

2.

At the very outset the counsel for the assessee drew our attention to the letter filed by which the assessee sought permission to withdraw the appeal as the appellant has decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

3.

On such concession appeal is dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeal if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

On such concession the appeal is dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 10.02.2021.

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