BECTON DICKINSON INDIA PVT. LTD.,DELHI vs. ADDL. CIT, SPECIAL RANGE- 2, NEW DELHI

PDF · subscribers
ITA 7835/DEL/2017Status: DisposedITAT Delhi14 December 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee company filed an appeal against an order of the ACIT for assessment year 2013-14. The assessee subsequently 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Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

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

For Appellant: Ms Shubhangi Arora
For Respondent: Shri Jagdish Singh, Sr. DR
Hearing: 14.12.2020Pronounced: 14.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned ACIT, New Delhi dated 27.10.2017 and pertains to assessment year 2013-14.

2.

The learned counsel for the assessee, vide letter dated 09.12.2020 received through email, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 14th December, 2020.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →