RMD KWIWKFORM INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

ITA 4168/DEL/2017Status: 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 noted that the assessee had opted for settlement under the Vivad se Vishwas Act and had been issued Form No.3. Consequently, the assessee sought permission to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2012-13. The assessee subsequently informed the tribunal that they had opted to settle the tax arrears under the Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI B.R.R. KUMAR

For Respondent: Shri Apoorva Bhardwaj, Sr.D.R

O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned order dated 06.01.2017, passed by Ld. Commissioner of Income Tax (Appeals)-XVI, New Delhi for the Assessment Year 2012-13.

We have heard Ld. Representatives of both the parties through Video Conferencing.

Ld. Counsel for the assessee vide its letter dated 30th December, 2020 has intimated the Tribunal 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 Act, 2020 (in short ‘the Act’) and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw the appeal.

Recent GST High Court judgments

Search GST case law →