ELECTRICAL & ELECTRONICS INDIA LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE- 13, NEW DELHI

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ITA 6684/DEL/2018Status: DisposedITAT Delhi09 February 2021AY 2009-103 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. The assessee later 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?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 2009-10 is directed against the order dated 25.7.2018 of Learned CIT(A)- XXVI, New Delhi.

2.

The assessee’s Director vide his letter dated 8.2.2021 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.

2 Del/2018 No. . . . 6684 ITA No ITA No 684 684/Del/20 684 Del/20 Del/20

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 09th February, 2021. Sd/-

(R.K. PANDA R.K. PANDA R.K. PANDA) R.K. PANDA ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER

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