CERTIFICATION ENGINEERS INTERNATIONAL LTD.,NEW DELHI vs. DCIT, CIRCLE-5(2), NEW DELHI

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ITA 5218/DEL/2018Status: DisposedITAT Delhi08 January 2021AY 2011-122 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 The appeals were dismissed as withdrawn by the tribunal.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment year 2011-12. 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.

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. Barnwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-2, New Delhi dated 31.07..2015 and pertain to assessment year 2011-12.

2.

The learned counsel for the assessee, vide letter dated 29.12.2020, has requested for withdrawal of the appeals filed by the assessee and stated that the ITA 5218 & 5219/Del/2018 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 in respect of both the appeals. 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In the result, the appeals of the assessee are dismissed as withdrawn.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 on conclusion of Virtual Hearing on 8th January, 2021.

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