PERFECT HOMFIN P.LTD,NEW DELHI vs. ITO, WARD-19(4), NEW DELHI

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ITA 4956/DEL/2018Status: DisposedITAT Delhi11 October 2021AY 2010-112 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 request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme and paid the demand.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The assessee later requested 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 Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI O.P. KANT & SHRI KULDIP SINGH

Hearing: 11.10.2021Pronounced: 11.10.2021

Date of hearing 11.10.2021 Date of pronouncement 11.10.2021 ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-7, New Delhi, dated 15.05.2018 passed for assessment year 2010-11.

2.

We have heard learned Representative of both the parties through Video Conferencing.

3.

The assessee, vide its letter dated 23.09.2021, has requested for withdrawal of the appeal as it has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020” and has also paid the demand of Rs.86,597/- as per Form No. 3, which is placed on record along with the challan. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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