HEAT FLOWN ELECTRICALS PVT. LTD.,NEW DELHI vs. ITO WARD- 11(4), NEW DELHI

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ITA 7971/DEL/2019Status: DisposedITAT Delhi25 November 2020AY 2011-122 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2011-12. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU

For Appellant: Shri Pranshu Singhal, CA
For Respondent: Shri M. Baranwal, Sr. DR
Pronounced: 25.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-4, New Delhi dated 23.08.2019 and pertains to assessment year 2011- 12.

2.

The learned counsel for the assessee, vide letter dated 28.10.2020, 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 ITA 7971/D/2019 assessment years under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act').

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In the result, the appeal of the assessee is dismissed as withdrawn.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 25th November, 2020.

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