EXCEL TEKNIKA LIMITED,NEW DELHI vs. ITO WARD - 8(4), NEW DELHI

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ITA 8836/DEL/2019Status: DisposedITAT Delhi10 July 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2010-11 and 2011-12. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Kapil Goel, Advocate
For Respondent: Shri Jagdish Singh, Senior DR
Hearing: 10.07.2020

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment years 2010- 11 and 2011-12 are directed against the orders of learned CIT(A)-3, New Delhi dated 1st June, 2018 and 16th September, 2019 respectively.

2.

Shri Kapil Goel, learned counsel for the assessee, vide email dated 29th June, 2020, has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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.

2 ITA-5463/Del/2018 & 8836/Del/2019

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 10th July, 2020.

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