ACIT, CIRCLE- 6(1), NEW DELHI vs. CLARION PROPERTIES LTD., NEW DELHI

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ITA 598/DEL/2018Status: DisposedITAT Delhi15 July 2021AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the issuance of Form No. 3.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ 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)-2, New Delhi, dated 20.10.2017 passed for assessment year 2009-10. 2. We have heard learned Representatives of both the parties through Video Conferencing facility.

3.

The learned counsel for the assessee, vide letter dated 14th July, 2021 received through email, 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 Form No. 3 has been issued in favour of the assessee, which is placed on record. The learned counsel, 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 In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.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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