JULI GUPTA,GHAZIABAD vs. ITO, WARD- 1(3), GHAZIABAD
ITA 491/DEL/2018Status: DisposedITAT Delhi30 July 2021AY 2014-152 pages
AI SummaryDismissed
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
What were the facts?
The assessee requested withdrawal of the appeal for AY 2014-15, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was filed.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI AMIT SHUKLA
Hearing: 30.07.2021Pronounced: 30.07.2021
ORDER
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