BHARAT HEAVY ELECTRICALS LTD.,NEW DELHI vs. ACIT, CIRCLE- 4(2), NEW DELHI

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ITA 2699/DEL/2018Status: DisposedITAT Delhi31 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later requested withdrawal of the appeal, stating they had opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N.CHARY

Hearing: 31.12.2020Pronounced: 31.12.2020

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-17, New Delhi dated 30.07.2019.

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 21.12.2020, 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 31st December, 2020.

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