M/S DELHI DEVELOPMENT AUTHORITY,NEW DELHI vs. ITO (E), DELHI

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ITA 5382/DEL/2013Status: DisposedITAT Delhi17 February 2021AY 2003-043 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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

Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-21, New Delhi, dated 12.09.2018.

2.

The learned counsel for the assessee, vide its letter 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 2 ITA-7035/Del/2018 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, we 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 17th February, 2021.

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