JHAJJAR POWER LTD,JHAJJAR vs. PR.CIT, ROHTAK

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ITA 3644/DEL/2019Status: 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2013-14. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 Respondent: Shri M. Baranwal, Senior DR
Hearing: 17.02.2021Pronounced: 17.02.2021

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned Principal Commissioner of Income Tax, Rohtak dated 26th March, 2019.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 3rd February, 2021 has requested for withdrawal of the appeal filed by it and stated that the 2 ITA-3644/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of Virtual Hearing on 17th February, 2021.

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