M/S. ORACLE INDIA PRIVATE LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 1878/DEL/2014Status: DisposedITAT Delhi29 September 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting to settle tax arrears for the assessment year 2009-10 under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme. The Tribunal had to decide whether to allow this withdrawal.

Which sections of the Income-tax Act were involved?

Section 144C(5),Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

Hearing: 29.09.21Pronounced: 29.09.21

ORDER

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