ULTIMATE INFRATECH PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-27(1), NEW DELHI

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ITA 3659/DEL/2019Status: DisposedITAT Delhi22 January 2021AY 2015-163 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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2014-15 and 2015-16. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn upon the assessee opting for settlement under the Vivad Se Vishwas Scheme.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, DELHI BENCH ‘A’: NEW DELHI

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

Hearing: 22.01.2021Pronounced: 22.01.2021

Date of hearing : 22.01.2021 Date of pronouncement : 22.01.2021 ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2014-15 and 2015-16 are directed against the orders of learned CIT(A)-9, Delhi, dated 06.09.2018 and 04.03.2019 respectively.

2.

The learned counsel for the assessee, vide its letter, 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In the result, the appeals of the assessee are’ dismissed as withdrawn.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 22nd January, 2021.

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