NEC INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 18(1), NEW DELHI

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ITA 6616/DEL/2017Status: DisposedITAT Delhi22 January 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 accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.

What were the facts?

The assessee requested withdrawal of its appeal for AY 2012-13. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to opt for settlement under the Vivad Se Vishwas Scheme.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 BENCH FRIDAY ‘A’: NEW DELHI

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.01.2021Pronounced: 22.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A), New Delhi dated 29.08.2017.

2.

The assessee, vide its letter dated 19.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-6616/Del/2017

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