SAPHIRE LANDCRAFT PVT LTD,NEW DELHI vs. JCIT RANGE-77, NEW DELHI

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ITA 5825/DEL/2019Status: DisposedITAT Delhi12 January 2021AY 2014-152 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 accepted the assessee's request for withdrawal of the appeal. The Senior Departmental Representative had no objection to this request.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2014-15. This withdrawal was sought because the assessee had opted to settle the tax 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The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

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. Prakash Dubey, Sr. DR
Hearing: 12.01.2021Pronounced: 12.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 23.05.2019.

2.

The assessee, vide its letter dated 05.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-5825/Del/2019 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. 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.

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