SHOREYA EXPORTS P.LTD,NEW DELHI vs. ITO, WARD-23(2), NEW DELHI

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ITA 3300/DEL/2018Status: DisposedITAT Delhi16 November 2020AY 2009-102 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. Subsequently, the assessee requested to withdraw the appeal. This request was made because the assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Appellant: Shri Divyansh Jain, Advocate
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 16.11Pronounced: 16.11

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-28, New Delhi dated 10th March, 2018.

1.

The assessee, vide letter dated 2nd November, 2020 has 2. requested for withdrawal of the appeal filed by it 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.

2 ITA-3300/Del/2018

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the sides on conclusion of Virtual Hearing on 16th November, 2020.

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