CARDIABET CRITICARE PVT. LTD.,DELHI vs. ITO WARD-5(3), NEW DELHI

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ITA 9891/DEL/2019Status: DisposedITAT Delhi12 January 2021AY 2010-112 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 The appeal was dismissed as withdrawn.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 the assessment year 2010-11. The assessee subsequently requested to withdraw the appeal, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal, due to opting for the Vivad Se Vishwas Scheme, should be accepted.

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, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri Prakash Dubey, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-2, New Delhi dated 31st October, 2019.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 7th January, 2021 has requested for withdrawal of the appeal filed by the assessee 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 2 ITA-9891/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 12th January, 2021.

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