MOTHERSONSSUMI SYSTEMS LIMITED,NEW DELHI vs. ADDI. CIT SPECIAL RANG-6, NEW DELHI

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ITA 1796/DEL/2020Status: DisposedITAT Delhi24 January 2025AY 2016-17Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)3 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2016-17. During the hearing, the assessee requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI

For Appellant: Shri Darpan Kripalani, Adv
For Respondent: Shri Om Parkash, Sr. DR
Hearing: 24.01.2025Pronounced: 24.01.2025

(ASSESSMENT YEAR 2016-17) ACIT M/s Motherson Sumi Special Range-6, Systems Limited, Vs. New Delhi Second Floor, F-7, Block-B-I, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi-110044 PAN-AAACM0405A (Appellant) (Respondent) Appellant By Shri Darpan Kripalani, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 24.01.2025 Date of Pronouncement 24.01.2025 ORDER PER.S. RIFAUR RAHMAN, AM: This appeal by the assessee for Assessment Year 2016-17 is directed against the order of AO/TPO in pursuant to the directions of the Learned Dispute Resolution Panel (Ld. DRP), New Delhi dated 20/03/2020.

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