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

PDF · subscribers
ITA 4530/DEL/2017Status: DisposedITAT Delhi09 February 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

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 dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI R.K. PANDA

Hearing: 09.0Pronounced: 09.0

ORDER ORDER ORDER ORDER

PER PER R.K. PANDA, AM PER PER R.K. PANDA, AM R.K. PANDA, AM : R.K. PANDA, AM

1.

This appeal by the assessee for the assessment year 2013-14 is directed against the order dated 14.6.2017 of Learned CIT(A)-7, NewDelhi.

2.

The assessee’s A.R. vide his letter dated 3.2.2021 has requested for withdrawal of the appeal 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. 3. Learned Senior DR has no objection. 4. In view of the above, I accept the request of the assessee for withdrawal of the aforesaid appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn.

2 Del/2017 No. . . . 4530 ITA No ITA No 4530 4530/Del/20 4530 Del/20 Del/20

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 09th February, 2021.

Recent GST High Court judgments

Search GST case law →