ATR CONSTRUCTION P.LTD,GHAZIABAD vs. DCIT, CIRCLE-1, GHAZIABAD

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ITA 7459/DEL/2017Status: DisposedITAT Delhi27 November 2020AY 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. Subsequently, the assessee requested withdrawal of the appeal, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 FRIDAY BENCH ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

For Respondent: Shri. M. Baranwal, Sr.DR
Hearing: 27.11.2020Pronounced: 27.11.2020

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A), Ghaziabad dated 31.10.2017.

2.

The assessee, vide its letter dated 18.11.2020, 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 2 ITA-7459/Del/2017 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. 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.

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