CINFLEX INFOTECH PVT. LTD.,NEW DELHI vs. ACIT CIRCLE 6(1), NEW DELHI

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ITA 3658/DEL/2019Status: DisposedITAT Delhi22 December 2020AY 2014-152 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.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 2014-15. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme. The issue pertains to the procedure for withdrawal of appeals when a settlement scheme is availed.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri. Manish Kumar Jha, Adv
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.12.2020Pronounced: 22.12.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 28.02.2019.

2.

The learned counsel for the assessee, vide its letter dated 17.12.2020, received through email, has requested for withdrawal of the appeal filed by 2 ITA-3658/Del/2019 him and stated that the 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.

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