URMILA AGGARWAL,GURUGRAM vs. ITO, WARD-4(4), GURUGRAM

PDF · subscribers
ITA 1957/DEL/2018Status: DisposedITAT Delhi30 April 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of the appeal for AY 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was filed.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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 2014-15 is directed against the order of learned CIT(A)-1, Gurgaon dated 15.01.2018. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 19.04.2021, requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under

2 ITA-1957/Del/2018

Recent GST High Court judgments

Search GST case law →