ACIT, CIRCLE- 1(1), GURGAON vs. ETECHACES MARKETING AND CONSULTING PVT. LTD., GURGAON

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ITA 7056/DEL/2017Status: DisposedITAT Delhi08 January 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal filed by the Revenue was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal for assessment year 2012-13. The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the Revenue's appeal could be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 ‘A’: NEW DELHI

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

For Appellant: Shri. M. Baranwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the Revenue for the assessment year 2012-13 is directed against the order of learned CIT(A), Gurgaon dated 26.09.2017.

2.

The learned counsel for the assessee, vide its letter dated 29.12.2020, received through email, has requested for withdrawal of the appeal filed by Revenue and stated that the assessee has opted to settle the dispute relating

1.

2 ITA-7056/Del/2017 to the tax arrears for the assessment year 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. In view thereof, he requested that the appeal of the department may be dismissed. 3. Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for dismissal of the appeal of the Revenue.

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