GOYAL MG GASES PVT. LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

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ITA 651/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2012-132 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 assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal accepted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2012-13. During the virtual hearing, no one appeared on behalf of the assessee.

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.

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri Gaurav Pundir, Sr. DR
Hearing: 29.09.2021Pronounced: 29.09.2021

ORDER

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