M/S. DELL INTERNATIONAL SERVICES INDIA (P) LTD.,NOIDA vs. ADDL. CIT, NEW DELHI

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ITA 5521/DEL/2011Status: DisposedITAT Delhi17 February 2021AY 2005-063 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2005-06 and 2006-07. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Appellant: Adv. Sh. Ankit Sahni, Adv
Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2005-06 and 2006- 07 are directed against the order of learned Addl. CIT(A), Range-14, New Delhi, dated 10.09.2010 and order of Ld. CIT(A)-XX, New Delhi, dated 16.09.2011 respectively.

2.

The learned counsel for the assessee, vide its letter dated 09.02.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 17th February, 2021.

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