UNITED POLY ENGINEERING PVT LTD,NEW DELHI vs. ITO WARD - 27(1), NEW DELHI

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ITA 9413/DEL/2019Status: DisposedITAT Delhi17 February 2021AY 2012-132 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 The appeal was dismissed as withdrawn.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 2012-13. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had previously requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal due to opting for settlement under the Vivad Se Vishwas Act.

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

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-13, New Delhi, dated 04.10.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 08.02.2021, received through email, has requested for withdrawal of the appeal filed by him and 2 ITA-9413/Del/2019 stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Act, 2020.

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In the result, the appeal of the assessee is dismissed as withdrawn.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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