UPTRON POWERTRONICS LTD.,GHAZIABAD vs. DCIT, CIRCLE- 2, GHAZIABAD

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ITA 6730/DEL/2018Status: DisposedITAT Delhi10 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee requested to withdraw its appeals before the ITAT. This withdrawal was sought because the assessee had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. Certificates for this settlement were also submitted.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 DLEHI

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

Hearing: 10/02/2021

PER G.S. PANNU, V.P. These appeals by the assessee for the assessment years 2012-13, 2015-16 and 2014-15 are directed against the orders of Ld. CIT(A), Ghaziabad dated 31.07.2018 and 28.02.2019.

2.

The learned counsel for the assessee, vide its letter dated 22.01.2021, 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 years under consideration under the “Vivad Se Vishwas Scheme, 2020”. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

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