ADDL.CIT, SPECIAL RANGE- 3, NEW DELHI vs. ENGINEERS INDIA LTD., DELHI

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ITA 4099/DEL/2019Status: DisposedITAT Delhi08 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The Revenue's appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal for assessment year 2013-14. The assessee, through its counsel, requested withdrawal of the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn and dismissed as per the assessee's request under the Vivad Se Vishwas Scheme.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 “A” BENCH: NEW DELHI

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

Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the Revenue for the assessment year 2013-14 is directed against the order of learned CIT(A)-34, New Delhi dated 17.01.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. 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 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”. 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 appeal.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 08th January, 2021.

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