ANKUR KHANNA HUF,MORADABAD vs. ITO WARD-2(1), MORADABAD

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ITA 7144/DEL/2019Status: DisposedITAT Delhi29 June 2021AY 2015-162 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 to withdraw the appeal. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. During the virtual hearing, no one appeared for the assessee. The assessee had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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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