ADDL. CIT, SPECIAL RANGE- 2, NEW DELHI vs. CONTINENTAL INDIA PVT. LTD., NEW DELHI

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ITA 5706/DEL/2018Status: DisposedITAT Delhi08 January 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal and cross-objection. Consequently, both the appeals filed by the Revenue and the cross-objection filed by the assessee were dismissed.

What were the facts?

The assessee requested to withdraw their appeal and cross-objection as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Revenue had no objection to this request.

What were the issues?

The primary issue was whether the assessee's appeal and cross-objection should be dismissed due to their opting for the Vivad Se Vishwas Scheme.

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. Deepesh Jain, CA
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : These appeals by the Revenue and Cross-objection by the assessee for the assessment year 2013-14 are directed against the orders of learned CIT(A), New Delhi dated 29.06.2018.

2.

The learned counsel for the assessee, vide its letter dated 05.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that 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.

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.

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