THE MAESTRO MULTI STATE COOPERATIVE GROUP HOUSING SOCIETY LTD,DELHI vs. ITO, WARD-39(4), NEW DELHI

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ITA 317/DEL/2019Status: DisposedITAT Delhi27 November 2020AY 2012-132 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 The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 2012-13 is directed against the order of learned CIT(A), New Delhi dated 05.11.2018.

2.

The assessee, vide its letter dated 25.11.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-317/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. 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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