JULLUNDUR MOTOTR AGENCY (DELHI) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

PDF · subscribers
ITA 8225/DEL/2019Status: DisposedITAT Delhi08 January 2021AY 2006-072 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee had filed appeals for assessment years 2005-06 and 2006-07. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 ‘A’: NEW DELHI

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

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

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2005-06 and 2006-07 are directed against the order of learned CIT(A), New Delhi dated 27.05.2019 & 19.08.2019 respectively.

1.

2 ITA-6722/Del/2019 ITA-8225/Del/2019 2. The assessee, vide its letter dated 06.01.2021, received through email, has requested for withdrawal of the appeals filed by him 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.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →