This case involves an appeal filed by M/S Automat Irrigation Pvt. Ltd. against the order passed by the Learned CIT(A)-I, New Delhi, for the assessment year 2013-14. The appellant, Automat Irrigation Pvt. Ltd., is based in Delhi.
Case Number: ITA 4996/DEL/2019
Appellant: Automat Irrigation Pvt. Ltd., Delhi
Respondent: ITO Circle-3(2), New Delhi
Assessment Year: 2013-14
Case Filed On: 2019-05-31
Order Type: Final Tribunal Order
Date of Order: 2021-02-10
Pronounced On: 2021-02-10
The appeal was scheduled for a virtual hearing; however, no one appeared on behalf of the assessee. Instead, a letter from the Director of Automat Irrigation Pvt. Ltd. was submitted, requesting withdrawal of the appeal. The letter indicated that the assessee opted to settle the dispute relating to the tax arrears for the assessment year 2013-14 under the Direct Tax Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed as evidence of the settlement.
The Learned Senior Departmental Representative (DR) did not oppose the withdrawal request. In light of the facts presented and the request from the assessee, the Tribunal permitted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
The order, pronounced during the virtual hearing on 10th February 2021 by Vice President Shri G.S. Pannu and Judicial Member Shri K. Narasimha Chary, concluded the case with the dismissal of the appeal.
This case exemplifies the procedural aspects of withdrawing an appeal in the Income Tax Appellate Tribunal when the dispute is settled under schemes like the Direct Tax Vivad Se Vishwas Scheme, 2020. It highlights the importance of such schemes in reducing litigation and providing a resolution framework for tax disputes.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’ : NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No. 4996/Del/2019
Assessment Year: 2013-14
M/S AUTOMAT IRRIGATION PVT. LTD., PLOT NO. 18-19, MAIN G.T. ROAD, DILSHAD GARDEN, DELHI – 95 (PAN: AADCP7993D) Vs. INCOME TAX OFFICER, CIRCLE 3(2), NEW DELHI (Appellant) (Respondent)
Appellant by: None
Respondent by: Sh. M. Baranwal, Sr. DR.
Date of hearing: 10.02.2021
Date of pronouncement: 10.02.2021
ORDER
PER G.S. PANNU, VP:
This appeal by the assessee for the assessment year 2013-14 is directed against the order of Learned CIT(A)-I, New Delhi.
None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s Director vide his letter dated NIL has requested for withdrawal of the appeal 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.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021.
Sd/- Sd/-
(K. NARASIMHA CHARY) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
SRB
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
Withdrawal of Appeal: Automat Irrigation Pvt. Ltd. vs ITO Circle-3(2) – ITA No. 4996/DEL/2019
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