POWER SYSTEM OPERATION CORPORATION LTD.,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 2017/DEL/2016Status: DisposedITAT Delhi04 February 2021AY 2012-132 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 appeal. The appeal was dismissed as withdrawn in the absence of any objection from the Revenue.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee later sought to withdraw the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

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

For Appellant: Ms Umang Luthra, Advocate
For Respondent: Ms Nidhi Srivastava, CIT- DR
Hearing: 04.02.2021Pronounced: 04.02.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 26.02.2016 of the CIT(A)-7, New Delhi, relating to the assessment year 2012-13.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that 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 obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →