NIRVAN AGRO PACKAGING PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 18(2), NEW DELHI

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ITA 5854/DEL/2017Status: DisposedITAT Delhi15 July 2021AY 2013-142 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 to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal granted the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee later requested to withdraw the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI O.P. KANT

Hearing: 15.07.2021Pronounced: 15.07.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-37, New Delhi, dated 08.08.2017 passed for assessment year 2013-14. 2. None appeared on behalf of the assessee. We have heard learned DR through Video Conferencing facility. 3. The assessee, vide letter dated 01.07.2021 received through email, has requested for withdrawal of the appeal as it 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 Form No. 3 has been issued in favour of the assessee, which is placed on record. The assessee, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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