DELHI DEVELOPMENT AUTHORITY,NEW DELHI vs. DCIT (E), NEW DELHI

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ITA 1334/DEL/2017Status: DisposedITAT Delhi17 February 2021AY 2013-144 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 Tribunal accepted the DDA's request to withdraw the appeals. The withdrawal was based on the DDA opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The Delhi Development Authority (DDA) filed multiple appeals before the ITAT. The DDA subsequently requested to withdraw these appeals.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

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 BENCH ‘A’: NEW DELHI

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

Hearing: 17.02.2021Pronounced: 17.02.2021

Heard together (9 matters)

ITA No.5199/Del/2013
ITA No.5382/Del/2013
ITA No.5383/Del/2013
ITA No.5384/Del/2013
ITA No.5386/Del/2013
ITA No.5387/Del/2013
ITA No.1332/Del/2017
ITA No.1333/Del/2017
ITA No.1334/Del/2017

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S. PANNU, VP :

, A.Y. 2010-11 is directed against the order of learned CIT(A)-XXI dated 30.08.2013, five appeals by the assessee for the assessment year 2003-04, 2004-05, 2005-06, 2007-08, 2008-09 respectively is directed against the order of learned CIT(A)-XXI, New Delhi, dated 17.09.2013, A.Y. 2011-12, ITA No. 1333/Del/2017, A.Y. 2012-13

3 ITA-5199/Del/2013 & Ors and is directed against the order of Learned CIT(A)-40, New Delhi dated 31.01.2017.

2.

The learned counsel for the assessee, vide its every letter dated 08.02.2021 received by hand, 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 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 17th February, 2021.

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