MANOJ KUMAR GOYAL,GAUTAM BUDH NAGAR vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

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ITA 9904/DEL/2019Status: DisposedITAT Delhi30 July 2021AY 2014-153 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 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 as they had opted to settle the tax dispute for the assessment year 2014-15 under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.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 PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-IV, Kanpur dated 26.09.2019.

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