HIGH VALUE TRADERS P.LTD,DELHI vs. DCIT, CIRCLE-11(2), NEW DELHI

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ITA 5881/DEL/2018Status: DisposedITAT Delhi30 July 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to settle tax arrears under the Vivad Se Vishwas Scheme.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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