M/S JULLUNDUR MOTOR AGENCY (DELHI) LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 2101/DEL/2017Status: DisposedITAT Delhi07 January 2021AY 2006-073 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, granting liberty to revive them if the dispute settlement under the Vivaad Se Vishwas Scheme failed for technical reasons.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for AY 2005-06 and 2006-07. The assessee subsequently sought permission to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivaad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

For Appellant: Ms. Aditi Gupta, CA
Hearing: 07/01/2021Pronounced: 07/01/2021

PER N. K. BILLAIYA, AM:

1.

and 2101/Del/2017 are two separate appeals by the assessee preferred against two separate orders of CIT(A)-5, Delhi dated 03.02.2017 pertaining to A.Y.2005-06 and 2006-07 respectively.

2.

At the very outset the counsel for the assessee drew our attention to the letter filed by which the assessee sought permission to withdraw the appeal as the appellant has decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

3.

On such concession both these appeals are dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeals if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

On such concession both the appeals are dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 07.01.2021.

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