SANJEEV SINGLA,DELHI vs. ACIT, CIRCLE- 10(2), NEW DELHI
ITA 3043/DEL/2019Status: DisposedITAT Delhi31 August 2021AY 2015-162 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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 filed an appeal for the assessment year 2015-16. 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Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.
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 ‘E’: NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & MS. SUCHITRA KAMBLE
Hearing: 31.08.2021Pronounced: 31.08.2021
ORDER
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