ALEO MANALI HYDRO POWER PVT. LTD.,NOIDA vs. ITO (TDS), NOIDA

PDF · subscribers
ITA 5487/DEL/2018Status: DisposedITAT Delhi23 October 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2011-12 and 2014-15. The assessee later requested to withdraw these appeals as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

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Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLE

For Appellant: Ms. Umang Luthra, Advocate &, Ms. Surbhi Goel, CA
For Respondent: Shri Jagdish Singh Dahiya

ORDER ORDER ORDER ORDER

These appeals by the assessee for the assessment years 2011- 12 and 2014-15 are directed against the order of learned CIT(A)-1, Noida dated 30th June, 2017 and 11th May, 2018.

The assessee, vide letter dated 22nd September, 2020 has 2. requested for withdrawal of the appeals filed by it and stated that it has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed.

3.

Learned Senior DR has no objection.

2 ITA-7385/Del/2017 & 5487/Del/2018

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 23rd October, 2020.

More judgments on Section 5(1)

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

Latest GST High Court judgments

Search GST case law →