JALVAYU TOWERS APARTMENT OWNERS ASSOCIATED,GURGAON vs. ITO, WARD-2(2), GURGAON

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ITA 4786/DEL/2017Status: DisposedITAT Delhi27 January 2021AY 2009-102 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 accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee filed appeals for multiple assessment years. The assessee's counsel requested withdrawal of the appeals via email, stating the assessee opted to settle the dispute 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Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 29.01.2021Pronounced: 29.01.2021

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2009-10 to 2014-15 are directed against the orders of CIT(A), Gurgaon respectively.

2.

None appeared on behalf of the assessee at the time of Virtual hearing. The learned counsel for the assessee, vide its letter dated

2 ITA No.-9452/Del/2019 & Others 28.01.2021, received through email, has requested for withdrawal of the appeals filed by him 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”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior 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In the result, all appeals filed by the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 29th January, 2021.

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