ROYAL AIRWAYS LTD. vs. ADIT, INT. TAXATION CIRCLE-2(2),

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ITA 5116/DEL/2004Status: DisposedITAT Delhi01 March 2021AY 1994-19953 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.

What were the facts?

The assessee filed multiple appeals before the ITAT. The assessee subsequently opted to settle the disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Sanjeev Kapoor, CA
For Respondent: Shri Satpal Gulati, CIT(DR)
Hearing: 01/03/2021

PER BENCH:

1.

These are a bunch of 19 appeals in which Ld. Counsel for the assessee filed an application seeking withdrawal of the appeal filed by the assessee on the ground that assessee has opted to 2 settle the dispute under the Vivad Se Vishwas Scheme - 2020 and has received Form No. 3.

3.

In view of the above submission of the Ld. Counsel for the assessee, and in absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal of the appeals is allowed. The appeals filed by the assessee as well as revenue are accordingly dismissed as “withdrawn”.

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