M/S. BPTP LIMITED (BUSINESS PARK TOWN PLANNERS LTD.),NEW DELHI vs. ACIT, NEW DELHI

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ITA 2789/DEL/2014Status: DisposedITAT Delhi01 March 2021AY 2006-073 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2006-07 to 2008-09. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw appeals after opting for 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 KUL BHARAT & SHRI O.P. KANT

Hearing: 25.02.2021Pronounced: 04.03.2021

ORDER PER O.P. KANT, AM:

These appeals by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-XXXIII, New Delhi-110055 dated 04.12.2013 passed for assessment year 2006-07 to 2008-09. 2. We have heard the Learned counsel and DR for the assessee through Video Conferencing.

3.

The assessee, vide its letter dated 25.02.2021, has requested for withdrawal of the appeals as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on record.

4.

In view of the aforesaid, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 04.03.2021.

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