M/S. COSLIGHT INDIA TELECOM PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3673/DEL/2017Status: DisposedITAT Delhi31 July 2020AY 2012-132 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 considered the assessee's request for withdrawal and, with no objection from the Revenue, allowed the appeal to be withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee requested to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Appellant: Shri Gagan Kumar, Adv

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal has been filed by the assessee against the order of Ld. Commissioner of Income Tax(A)-2, New Delhi dated 22.03.2017 for assessment year 2012-13.

2.

At the outset, Ld. AR drew our attention to a letter of the appellant requesting that this appeal may be allowed to be withdrawn as the assessee has filed the appeal under the Direct Tax Vivad se Vishwas Act, 2020.

3.

The Ld. Sr. DR does not have any objection to the said request of the AR.

ITA 3673/D/2017 Assessment year 2012-13

4.

We have gone through the request submitted by the Ld. AR and since the Sr. DR does not have any objection, the appeal is allowed to be withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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