ADDL.CIT, RANGE- 2, NEW DELHI vs. BRIJ GOPAL CONSTRUCTION COMPANY PVT. LTD., NEW DELHI

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ITA 6729/DEL/2017Status: DisposedITAT Delhi12 January 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme. The Revenue's appeal was therefore dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal for the assessment year 2010-11. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the Revenue can be dismissed as withdrawn when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.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 ‘A’: NEW DELHI

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

For Appellant: Shri. Prakash Dubey, Sr. DR
Hearing: 12.01.2021Pronounced: 12.01.2021

PER G.S. PANNU, VP : This appeal by the Revenue for the assessment year 2010-11 is directed against the order of learned CIT(A), New Delhi dated 30.06.2017.

2.

The assessee, vide its letter dated 01.01.2021, received through email, has requested for withdrawal of the appeal filed by the Revenue and stated

1.

2 ITA-6729/Del/2017 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.

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