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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under the scheme was also provided.

What were the issues?

Whether the assessee's appeals can be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.

Harsh International Industries… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

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

Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2008-09 & 2010-11 are directed against the order of learned CIT(A)-35, New Delhi dated 28.08.2018.

The learned counsel for the assessee, vide its letter dated 28.01.2021, 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”. 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In the result, appeals of the assessee are dismissed as withdrawn.

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

HARSH INTERNATIONAL INDUSTRIES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), 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