Scan Holdings Pvt. Ltd., New Delhi ACIT Circle-22(2), New Delhi

Last updated: 19 April 2021

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The Income Tax Appellate Tribunal (ITAT) has dismissed the appeal filed by M/s Scan Holdings Pvt. Ltd. for the assessment year 2009-10. The assessee requested the withdrawal of the appeal as they had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate confirming this settlement was provided, and the tribunal accepted the withdrawal request.

Court :
ITAT New Delhi

Brief :
This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-XXV, New Delhi dated 26th July, 2019.

Citation :
ITA No.7079/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH‘A’ : NEW DELHI : NEW DELHI : NEW DELHI
(Through Video Conferencing) (Through Video Conferencing)

BEFORE SHRI G.S. PANNU, BEFORE SHRI G.S. PANNU,VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER

ITA No.7079/Del/2019
Assessment Year : 2009-10

M/s Scan Holdings Pvt.Ltd.,
F-4, Shopping Complex, 4, Shopping Complex, 4, Shopping Complex,
A-Block, Meera Bagh, Block, Meera Bagh, Block, Meera Bagh,
West Delhi, West Delhi,
New Delhi – New Delhi –110 087. 110 087. 110 087.
PAN : AABCS0852N. PAN : AABCS0852N.
(Appellant)

Vs.

Assistant Commissioner of
Income Tax, Income Tax,
Circle- Circle-22(2),
New Delhi. New Delhi.
(Respondent)

Appellant by : Shri S. Krishnan, Advocate.
Respondent by : Shri M. Baranwal, Senior DR.

Date of hearing : 26.03.2021
Date of pronouncement : 26.03.2021

ORDER

PER G.S. PANNU, PER G.S. PANNU, VP:

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-XXV, New Delhi dated 26th July, 2019.

2. The learned counsel for the assessee, vide email dated 19th February, 2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the disputerelating 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.

5. In the result, the appeal of the assessee is dismissed aswithdrawn.

6. Before parting, we may take note of a say of the applicant which is to this effect. It has been stated that while approaching the Incometax Authorities to exercise the option of settling the dispute in pursuance to the Vivad Se Vishwas Scheme, 2020, the pending appeal before the Tribunal was enumerated as ITA No.1079/Del/2019 on awrong premise, whereas the correct identification is ITA No.7079/Del/2019; and, it is further stated that ITA No.1079/Del/2019 is not the appeal for settlement in Vivad Se Vishwas Scheme, 2020.

Above decision was announced in the presence of both parties on conclusion of Virtual Hearing on 26th March, 2021.

Sd/- Sd/-
(K. NARASIMHA CHARY) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT

VK.
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT

Assistant Registrar

FAQ :

The appeal filed by Scan Holdings Pvt. Ltd. for the assessment year 2009-10 was dismissed as withdrawn by the Income Tax Appellate Tribunal.

The appeal was withdrawn because the assessee, Scan Holdings Pvt. Ltd., opted to settle the tax arrears for the assessment year 2009-10 under the Vivad Se Vishwas Scheme, 2020.

The Vivad Se Vishwas Scheme, 2020, is a scheme introduced to settle disputes relating to tax arrears.

Yes, the assessee noted that the pending appeal before the Tribunal was initially enumerated as ITA No.1079/Del/2019 for the settlement, but the correct identification is ITA No.7079/Del/2019.