SUNBORNE ENERGY SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-24(2), NEW DELHI

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ITA 2688/DEL/2018Status: DisposedITAT Delhi10 February 2021AY 2013-142 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the respondent had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme. The tribunal considered the assessee's request and the respondent's no-objection.

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 DLEHI

Before: SHRI G.S. PANNU, VICE- & SHRI K. NARASIMHA CHARY

Hearing: 10/02/2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-31, New Delhi dated 09.02.2018.

2.

None appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide its letter dated 17.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.

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