MANSI PROMOTORS P.LTD,NEW DELHI vs. ITO, WARD-16(2), NEW DELHI
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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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 filed an appeal for the assessment year 2007-08. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of appeal withdrawal.
Which sections of the Income-tax Act were involved?
Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI
Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE
ORDER PER R.K. PANDA, A.M. This appeal by the assessee for the assessment year 2007-08 is directed against the order of Ld. CIT(A)-42, New Delhi dated 12.04.2018.
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