CARISSA INVESTMENT (P) LTD.,DELHI vs. ITO WARD-5(3), NEW DELHI

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ITA 4583/DEL/2019Status: DisposedITAT Delhi12 April 2021AY 2009-102 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 The appeal was dismissed as withdrawn.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 requested to withdraw their appeal for the assessment year 2009-10. This was due to opting for settlement under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the assessee's request for withdrawal of appeal due to opting for the Vivad Se Vishwas scheme should be accepted.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 12.04.2021Pronounced: 12.04.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-2, New Delhi dated 18.02.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 30.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that 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”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, I accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 12th April, 2021.

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