What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, both the assessee's and the Revenue's appeals were dismissed.

The assessee requested withdrawal of its appeal and the Revenue's appeal, stating it had opted to settle the tax dispute under the Vivad Se Vishwas Scheme. A certificate under the scheme was provided.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to settlement under the Vivad Se Vishwas Scheme.

Addl. CIT, Special Range- 8, New… vs Select Infrastructure Pvt. Ltd… | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Appellant: Ms. Manisha Sharma, Adv

Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee as well as by the Revenue for the assessment year 2014-15 are directed against the order of learned CIT(A)-28, New Delhi, dated 16.03.2018.

The learned counsel for the assessee, vide its letter dated 04.02.2021, received through email, has requested for withdrawal of the appeals 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.

Learned Senior DR has no objection.

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

In the result, the appeals of the assessee and appeal of the Revenue are dismissed.

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

ADDL. CIT, SPECIAL RANGE- 8, NEW DELHI vs. SELECT INFRASTRUCTURE PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments