BIO-RAD LABORATORIES (INDIA) PVT. LTD.,GURGAON vs. ADDL. CIT, SPECIAL RANGE- 2, NEW DELHI

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ITA 7836/DEL/2017Status: DisposedITAT Delhi11 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2013-14. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 BENCH ‘ I-1’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI K. NARASIMHA CHARY

For Appellant: Ms. Shubhangi Arora, AR
Hearing: 11/01/2021

PER K. NARASIMHA CHARY, J.M. This appeal is filed by Bio-Rad Laboratories (India) Pvt. Ltd. (the assessee) being aggrieved by the Assessment Order dated 31.10.2017 for assessment year 2013-14, pursuant to the directions of the Dispute Resolution Panel -I, New Delhi (“Ld. DRP”).

2.

Learned Counsel for the assessee, vide letter dated 05.01.2021, has requested for withdrawal of the appeal filed by assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020 for the assessment year under consideration. A certificate to this effect under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned CIT/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In the result, the appeal of the assessee is dismissed as withdrawn.

1.

Order was announced on conclusion of Virtual Hearing in the presence of both the parties on 11th January, 2021.

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