What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's concession. Liberty was granted to revive the appeal if the dispute settlement under the scheme failed for technical reasons.

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently sought permission to withdraw the appeal as they decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivaad Se Vishwas Scheme.

Religare Support Services Ltd… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. KULDIP SINGH

For Appellant: Ms. Somya Jain, Advocate

For Respondent: Ms. Ranu Mukherji, Sr. DR

Hearing: 08/02/2021Pronounced: 08/02/2021

This appeal filed by the assessee preferred against the order of CIT(A)-38, New Delhi dated 11.08.2017 pertaining to A.Y.2013- 14.

At the very outset the counsel for the assessee drew our attention to the letter filed by which the assessee sought permission to withdraw the appeal as the appellant has decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

On such concession appeal is dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeal if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

On such concession the appeal is dismissed.

Decision announced in the open court in the presence of both the representatives on 08.02.2021.

RELIGARE SUPPORT SERVICES LTD (FORMERLY KNOWN AS REL INFRA FACILITIES LTD),NOIDA vs. DCIT, CIRCLE-21(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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