ITKTS INTERACTIVE TECHNOLOGIES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

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ITA 5452/DEL/2018Status: DisposedITAT Delhi17 February 2021AY 2013-142 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 The appeal was dismissed as withdrawn.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 filed an appeal for assessment year 2013-14. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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?

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: Shri Ankit Agarwal, CA
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A)-22, New Delhi dated 2nd January, 2018.

2 ITA-5452/Del/2018

2.

The learned counsel for the assessee, vide email dated 8th February, 2021 has requested for withdrawal of the appeal filed by the assessee 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, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the sides on conclusion of Virtual Hearing on 17th February, 2021.

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