GENPACT MOBILITY SERVICES INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE-10(1), NEW DELHI

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ITA 557/DEL/2019Status: DisposedITAT Delhi22 December 2020AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of its appeals for assessment years 2013-14 and 2014-15. This was due to opting to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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 Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.12.2020Pronounced: 22.12.2020

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2013-14 & 2014-15 are directed against the order of learned CIT(A), New Delhi dated 31.10.2018.

2 ITA-557/Del/2019 ITA-558/Del/2019 2. The assessee, vide its letter dated 16.12.2020, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 appeals.

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