M/S. METRO ORTEM LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 1630/DEL/2016Status: DisposedITAT Delhi28 January 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals 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?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI MAHAVIR PRASAD SHRI MAHAVIR PRASADSHRI SHRI

For Appellant: Shri Salil Kapoor and Shri Sumit Lalchandani, Advocates
For Respondent: Ms. Nidhi Srivastava, CIT-DR
Hearing: 28.01.2021

PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM : PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM These appeals by the assessee for the assessment years 2006- 07 to 2008-09 are directed against the order of learned CIT(A)-24, New Delhi dated 28th January, 2016.

1.

The learned counsel for the assessee, vide letter dated 27th 2. January, 2021 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed.

2 ITA-1629 to 1631/Del/2016

3.

Learned CIT-DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 28th January, 2021.

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