AHLUWALIA CONTRACTS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 476/DEL/2017Status: DisposedITAT Delhi07 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to this effect was provided.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn based on their settlement under the Vivad Se Vishwas Scheme.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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI SHRI

For Appellant: Shri Vishal Sehgal, CA
For Respondent: Shri Shiv Swaroop Singh, Senior DR
Pronounced: 07.12

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2013-14 are directed against the order of learned CIT(A)-30, New Delhi dated 28th October, 2016 and 25th January, 2017.

1.

The learned counsel for the assessee, vide letter dated 30th 2. October, 2020 has requested for withdrawal of the appeals filed by the assessee 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.

2 ITA-476/Del/2017 & 2870/Del/2017

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.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 7th December, 2020.

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