QUIPPO OIL AND GAS INFRASTRUCTURE LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI

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ITA 4474/DEL/2018Status: DisposedITAT Delhi17 February 2021AY 2014-154 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, both the appeals filed by the assessee and the Revenue were dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This request was made because the assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 ‘C’: NEW DELHI

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

For Appellant: Ms. Alka Arren, CA
Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee as well as by the Revenue for the assessment years 2010-11 to 2014-15 are directed against the separate orders dated 31.01.2017, 01.02.2018, 26.09.2018 and 22.01.2019, of learned CIT(A), New Delhi,

2.

The learned counsel for the assessee, vide its letter dated 04.02.2021, 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 4 ITA-2192/Del/2017 & Ors.

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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee and appeals of the Revenue are dismissed as withdrawn.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