GOD GIFT PROPERTIES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

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ITA 5860/DEL/2017Status: DisposedITAT Delhi30 September 2020AY 2013-142 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2013-14. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn and dismissed as the assessee has opted for settlement under the Vivad Se Vishwas Scheme.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 KULDIP SINGH SHRI ULDIP SINGHSHRI SHRI

For Appellant: Shri Dhiraj Kumar Pant, CA
For Respondent: Shri Sunil Kumar Yadav, Senior DR

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 2013-14 is directed against the order of learned CIT(A)-35, New Delhi dated 19th June, 2017.

1.

The assessee, vide letter dated 15th September, 2020 received 2. through email has requested for withdrawal of the appeal filed by it and stated that it 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-5860/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In the result, the appeal of the assessee is dismissed as withdrawn.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 sides on conclusion of Virtual Hearing on 30th September, 2020.

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