GATES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

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ITA 22/DEL/2019Status: DisposedITAT Delhi27 November 2020AY 2015-162 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 to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals for multiple assessment years. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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 Appellant: Shri. Rishabh Malhotra, Adv
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 27.11.2020Pronounced: 27.11.2020

Heard together (2 matters)

ITA No.4644/Del/2017
ITA No. 3501/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the different assessment years 2015-16, 2013-14, 2014-15 & 2012-13 are directed against the different orders of learned CIT(A), New Delhi dated 31.10.2018, 11.05.2017, 28.11.2017 & 25.02.2019 respectively.

ITA No.4644/Del/2017 ITA No. 3501/Del/2019 2. The learned counsel for the assessee, vide its letter dated 26.11.2020, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 appeals.

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