MITSUBISHI HEAVY INDUSTRIES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3168/DEL/2017Status: DisposedITAT Delhi29 July 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The Department's appeals were also dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of appeals for assessment years 2010-11 and 2011-12. The reason for withdrawal was the assessee's decision to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals filed by the assessee and the department should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 “I-1”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI B.R.R. KUMAR

For Appellant: Shri S. Chakarborty, Advocate
For Respondent: Ms. Shashi Kajle, Sr. DR
Hearing: 29/07/2021

The above three appeals filed by the assessee as well as by the department against separate orders of even date, 2.11.2016 for the assessment year 2010-11, order dated 17.4.2017 for the assessment year 2011-12 & order dated 17.4.2017 for the assessment year 2011-12.

2.

The Ld. Counsel for the assessee, vide letter dated 27th July, 2021 has requested for withdrawal of the appeals filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeals.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

In the result, the appeals of the assessee as well as department are dismissed.

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