DCIT, CIRCLE-6(2), NEW DELHI vs. CONNAUGHT PLAZA RESTAURANTS (P) LTD., NEW DELHI

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ITA 4391/DEL/2018Status: DisposedITAT Delhi25 January 2021AY 2011-122 pages

In favour of the assessee: the Revenue'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 appeals. The Revenue did not object to this request.

What were the facts?

The Revenue and the assessee filed appeals before the ITAT for assessment years 2011-12 and 2012-13. The assessee requested withdrawal of its appeals, stating it had 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Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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

For Appellant: Ms. Soumya Jain, CA
Hearing: 25.01.2021Pronounced: 25.01.2021

PER G.S. PANNU, VP : These appeals by the Revenue and the assessee for the assessment years 2011-12, 2012-13 & 2012-13 are directed against the orders of CIT(A)-2, New Delhi dated 13.02.2018, 29.01.2018 and 29.01.2018 respectively.

2.

The learned counsel for the assessee, vide its letter dated 22.01.2021, received through email, has requested for withdrawal of the appeals filed by her 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In the result, both appeals filed by the Revenue and the appeal filed by the assessee are dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 25th January, 2021.

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