TRANS-IMAGE CORPORATION,NEW DELHI vs. ITO, WARD- 33(2), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently requested to withdraw the appeal, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the appeal should be dismissed 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 & SHRI KUL BHARAT
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-31 New Delhi, dated 07.09.2018. . 2. The learned counsel for the assessee, vide letter dated 22.06.2021, received through email has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to
2 ITA-6738/Del/2018
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