RRB ENERGY LTD.,NEW DELHI vs. DCIT,CIRCLE-20(2), NEW DELHI

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ITA 5894/DEL/2017Status: DisposedITAT Delhi10 February 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee, RRB Energy Ltd., filed appeals against the orders of the CIT(A) for assessment years 2011-12, 2012-13, and 2014-15. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme for settlement of tax disputes.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

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 Appellant: Shri V. Raja Kumar, Advocate
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-7, New Delhi dated 25.07.2016, 12.08.2016 ITA 4104, 4105, 5894/D/2017 and 08.08.2017 respectively and pertain to assessment years 2011-12, 2012- 13 and 2014-15.

2.

The learned counsel for the assessee, vide letter dated 4.2.2021, has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 in respect of all the appeals.

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 10th February, 2021.

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