LEDVANCE PVT. LTD. (FORMERLY KNOWN AS OSRAM INDIA PVT. LTD.),GURGAON vs. DCIT, CIRCLE- 2, GURGAON

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ITA 2417/DEL/2018Status: DisposedITAT Delhi20 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 assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The Tribunal granted permission for withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-2’ NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Ms. Saksham Jain, CA
Hearing: 20.01.2021Pronounced: 20.01.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-1, Gurgaon, dated 15.01.2018 passed for assessment year 2009-10. 2. We have heard learned DR through Video Conferencing. 3. The assessee, vide its letter dated 12.01.2021, has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The Form No. 3 is stated to have been issued in favour of the assessee. The learned counsel, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court.

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