VIJAY CHOPRA,DELHI vs. ITO, WARD-65(4), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.
What were the facts?
The assessee filed an appeal against the order of the CIT (Appeals). The assessee subsequently sought permission to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under a tax dispute resolution scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, [ DELHI BENCH : ‘SMC–2’ NEW DELHI ]
Before: SHRI N. K. BILLAIYA, S. M. C.
This appeal by the assessee is preferred against the order of the CIT (Appeals)- 35, New Delhi, dated 23.12.2019 pertaining to assessment year 2011-12. 2. Vide application dated 15.03.2021 the assessee sought permission for withdrawal of the appeal as the dispute has been settled under the Vivad se Vishwas Scheme. Noting the contents of the application the appeal is dismissed as withdrawn. 3. In the result the appeal of the assessee is dismissed.
Order pronounced in the Open Court on this 29th Day of April, 2021.
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