SH. SHIVAJI SINGH,NEW DELHI vs. ITO- 1(5), RUDRAPUR

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ITA 6447/DEL/2016Status: DisposedITAT Dehradun26 August 2021AY 2012-133 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 noted the assessee's application and decided to dismiss the appeal. The dismissal was based on the settlement of the dispute under the Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). The assessee later sought permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH : DEHRADUN

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Dr. Rakesh Gupta, Advocate
Hearing: 26.08.2021Pronounced: 26.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], Haldwani dated 06.09.2016 pertaining to Assessment Year 2012-13.

2.

Vide letter dated 12.07.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act,2020.

3.

Noting the contents of the application the appeal is dismissed as withdrawn.

4.

Decision announced in the open court in the presence of both the representatives on 26.08.2021.

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