RRA ENTERPRISES,FARIDABAD vs. ACIT CPC-TDS, GHAZIABAD

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ITA 5485/DEL/2019Status: DisposedITAT Delhi08 January 2021AY 2015-162 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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 BENCH FRIDAY ‘A’ NEW DELHI

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

For Appellant: Shri Deepesh Garg, Advocate
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), Faridabad dated 31.05.2019 and pertain to assessment years 2013-14, 2014-15 and 2015-16.

2.

The learned counsel for the assessee, vide letter dated 31.12.2020, received through email, has requested for withdrawal of the appeals filed by the ITA 5483, 5484 & 5485/Del//2019 assessee 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.

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In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 8th January, 2021.

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