M/S. DELHI HOSPITAL SUPPLY (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 6678/DEL/2013Status: DisposedITAT Delhi08 February 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Scheme and had filed the necessary forms. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee company had filed multiple appeals before the ITAT for various assessment years. The assessee subsequently opted for settlement of the disputes under the Direct Taxes Vivaad 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Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.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: ‘B’ NEW DELHI

Before: SHRI R. K. PANDAMS. SUCHITRA KAMBLE

For Appellant: Shri Madhur Aggarwal, Adv
For Respondent: Shri Jagdish Singh, Sr. DR
Hearing: 08.02.2021Pronounced: 08.02.2021
1.

These five appeals are filed by the assessee company against two separate orders passed by CIT (Appeals)–III, New Delhi, for Assessment Years 2006-07 & 2008-09 and 2012-13 and the CIT (Appeals)–VI, New Delhi, for Assessment Years 2009-10 and 2010-11. These were heard together and are being disposed off, for the sake of convenience, by this consolidated order.

2.

When the matter is called up for hearing the ld AR of the assessee submitted a letter dated 25.01.2021 wherein, it is submitted that assessee has already opted for settlement of the dispute involved in this appeal under the Direct Taxes Vivaad Se Vishwas Scheme, 2020 by filing Form Nos. 1 and 2. Subsequently, form No. 3 as per section 5(1) of the Vivaad Se Vishwas Scheme, 2020 was also issued to the assessee company by the Department.

3.

In view of the above facts all the appeals of the assessee are dismissed as withdrawn.

4.

Accordingly, all the appeals of the assessee are dismissed.

Order pronounced in the Open Court on this 08th Day of February, 2021.

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