SMT. ABHA GUPTA,DELHI vs. DCIT, NEW DELHI

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ITA 4071/DEL/2015Status: DisposedITAT Delhi29 June 2021AY 2002-032 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 settlement under the Vivad Se Vishwas Scheme was acknowledged.

What were the facts?

The assessee requested to withdraw the appeal for assessment year 2002-03. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under a tax dispute resolution 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 ‘C’: NEW DELHI

Before: SHRI G.S. PANNU & MS. MADHUMITA ROY

For Respondent: Ms. Anima Baranwal, Sr. DR
Hearing: 29.06.2021Pronounced: 29.06.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2002-03 is directed against the order of learned CIT(A)-24, New Delhi dated 30.03.2015. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 27.05.2021, received through email has requested for withdrawal of the appeal filed by him and stated that the

2 ITA-4071/Del/2015

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