ASHIM ESTATES PVT LTD,NEW DELHI vs. ITO WARD 3(2), NEW DELHI

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ITA 2098/DEL/2019Status: 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2014-15. The assessee subsequently requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 ‘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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