PES INSTALLATIONS PRIVATE. LIMITED,NEW DELHI vs. ACIT CIRCLE-19(2), NEW DELHI

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ITA 9279/DEL/2019Status: DisposedITAT Delhi12 May 2023AY 2011-122 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 dismissed the appeal as the assessee opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. Liberty was granted to restore the appeal if the dispute is not settled as per the scheme.

What were the facts?

The assessee filed an appeal against an order for AY 2011-12. The assessee subsequently applied for withdrawal of the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Sanjay Tripathi, Sr. DR
Hearing: 10.05.2023

Order

: 12.05.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal filed by the assessee is directed against the order of ld. CIT (Appeals)-22, New Delhi dated 18.09.2019 pertaining to Assessment Year 2011-12.

2.

An application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under dismissed with liberty to get it restored in case dispute is not settled as per scheme. Consequently, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on this 12th day of May, 2023.

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