SUNMOON INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-24(2), NEW DELHI

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ITA 8033/DEL/2019Status: DisposedITAT Delhi18 February 2021AY 2011-123 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 assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the withdrawal request.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee subsequently requested to withdraw the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-1’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 18.02.2021Pronounced: 18.02.2021

PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-08, Delhi dated 19.06.2019 passed for assessment year 2011-12. 2. We have heard learned Representative of both the parties through Video Conferencing.

2 ITA No. 8033/Del./2019

3.

The assessee, vide its letter dated 09.02.2021, has requested for withdrawal of the appeal as 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”. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on record.

2.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 18.02.2021. (BHAVNESH SAINI) ACCOUNTANT MEMBER

Dated: 18.02.2021 *NEHA*

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