GAURSONS INDIA LTD.,DELHI vs. DCIT, CIRCLE- 74(1), NEW DELHI

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ITA 3938/DEL/2017Status: DisposedITAT Delhi28 October 2020AY 2007-082 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 for withdrawal of the appeal. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeal for the assessment year 2008-09. This was due to opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for settlement under the Vivad Se Vishwas Scheme.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. PANNUBEFORE SHRI G.S. PANNU & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Rewant, CA
For Respondent: Shri Jagdish Singh Dahiya

PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT : PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-41, New Delhi dated 3rd March, 2017.

The assessee, vide letter dated 19th October, 2020 received 2. through email has 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-3938/Del/2017

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In the result, the appeal of the assessee is dismissed as withdrawn.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 parties on conclusion of Virtual Hearing on 28th October, 2020.

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