CRYSTAL INTERNATIONAL LTD.,NEW DELHI vs. ITO, WARD- 6(4), NEW DELHI

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ITA 6082/DEL/2017Status: DisposedITAT Delhi30 April 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement 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 as they opted to settle the dispute 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?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. R.K. Gupta, Sr. DR
Hearing: 30.04.2021Pronounced: 30.04.2021

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)-2, New Delhi dated 30.12.2016. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 13.04.2021, requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-6082/Del/2017

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