RMA ESTATES & INDUSTRIES LIMITED,NEW DELHI vs. ACIT CIRCLE-20(2), NEW DELHI

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ITA 432/DEL/2020Status: DisposedITAT Delhi30 July 2021AY 2016-172 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 The appeal was dismissed as withdrawn.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 for the assessment year 2016-17. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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 ‘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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