SUNIL KUMAR PROP.,KARNAL vs. ACIT, KARNAL

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ITA 239/DEL/2017Status: DisposedITAT Delhi15 April 2021AY 2008-093 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2008-09. The assessee later requested to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.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 ‘C’: NEW DELHI

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

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER

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