THEY INDIA PRIVATE LIMITED,DELHI vs. ITO, TDS-WARD-76(4), DELHI

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ITA 6801/DEL/2019Status: DisposedITAT Delhi31 August 20203 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 appeals. The withdrawal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee filed a bunch of appeals against an order of the CIT(A) for assessment years 2014-15 and 2015-16. The assessee requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 154,Section 200A

AI-generated summary — verify with the full judgment below

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

For Appellant: CA यथ क ओर से /
Hearing: 27.08.2020Pronounced: 31.08.2020

PER SUSHMA CHOWLA, VP The present bunch of appeals filed by assessee is against order of CIT(A)-41, New Delhi dated 18.06.2019 relating to assessment years 2014-15 & 2015-16 against the order passed under section 154/200A of the Income-tax Act, 1961 (in short ‘the Act’).

2.

The Ld. AR for the assessee has requested for withdrawal of the appeals filed by the assessee and stated that the assessee is opting the dispute relating to the tax arrears for the Assessment Years under consideration under “Vivad Se Vishwas Scheme, 2020”. A declaration under “The Direct Tax Vivad Se Vishwas Act, 2020” is being filed by the assessee, hence the appeals are being withdrawn.

3.

The Ld. DR for the Revenue has no objection to the same.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Ld.DR for the Revenue has no objection with regard to the aforesaid caveat.

5.

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

6.

In the result, all the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 31st August, 2020.

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