GENPACT INDIA,NEW DELHI vs. DCIT, NEW DELHI

ITA 1764/DEL/2012Status: DisposedITAT Delhi07 April 2021AY 2000-013 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the contents of the assessee's application for withdrawal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw appeals filed by both the assessee and the revenue for assessment years 2000-01 and 2001-02. The reason for withdrawal was that the dispute had been settled under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. SUDHANSHU SRIVASTAVA

For Appellant: Ms. Sunita Singh, CIT DR

Hearing: 07/04/2021Pronounced: 07/04/2021

PER N. K. BILLAIYA, AM:

These appeals filed by the assessee and revenue are preferred against the orders of the CIT(A)-XV and CIT(A)-V, New Delhi dated 14.12.2012 and 16.10.2012 for A.Ys. 2000-01 and 2001-02.

Vide letter dated 07.04.2021 the assessee sought permission to withdraw the appeals as the dispute has been settled under the Vivad Se Vishwas Act,2020.

Noting the contents of the application the appeals are dismissed as withdrawn.

Decision announced in the open court in the presence of both the representatives on 07.04.2021.

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