S.S. KOTHARI MEHTA & CO.,NEW DELHI vs. JCIT, RANGE-61, NEW DELHI

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ITA 5827/DEL/2018Status: DisposedITAT Delhi17 February 2021AY 2014-152 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 assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2009-10 and 2014-15. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn based on their decision to settle under the Vivad Se Vishwas Scheme.

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.N. CHARY

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2009-10 and 2014-15 are directed against the order of learned CIT(A), Delhi dated 31.08.2018 and 26.06.2018 respectively.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 10.02.2021, received through email, has requested for withdrawal of the appeals 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.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee.

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