M/S. OXIGEN SERVICES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5346/DEL/2016Status: DisposedITAT Delhi01 March 2021AY 2007-083 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2007-08. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 01.03.2021Pronounced: 01.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-7, New Delhi dated 12.08.2016 passed for assessment year 2007-08. 2. We have heard learned Representative of both the parties through Video Conferencing. 3. The assessee, vide its letter dated 01.03.2021, has requested for withdrawal of the appeal 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 In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 01.03.2021.

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