What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

The assessee filed appeals for assessment years 2011-12 to 2013-14. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Tecnova India Pvt Ltd, Gurgaon vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

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

Hearing: 20.01.2021Pronounced: 20.01.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2011-12 to 2013-14 are directed against the orders of learned CIT(A)-43, New Delhi, dated 17.09.2019 and 30.09.2019 respectively.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 14.01.2021, received

2 ITA-9383 to 9385/Del/2019 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.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 20th January, 2021.

TECNOVA INDIA PVT LTD,GURGAON vs. DCIT CIRCLE-16(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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