SEEMA GUPTA,GHAZIABAD vs. ITO, WARD- 1(1), GHAZIABAD
ITA 1817/DEL/2018Status: DisposedITAT Delhi29 June 2021AY 2014-152 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 The appeal was dismissed as withdrawn.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 filed an appeal for AY 2014-15. The assessee later requested to withdraw the appeal, having opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal could be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘C’: NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE
For Respondent: Ms. Anima Barnwal, Sr. DR
Hearing: 29.06.2021Pronounced: 29.06.2021
ORDER
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