ADITYA SAXENA,NEW DELHI vs. ITO, WARD- 49(2), NEW DELHI

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ITA 6113/DEL/2017Status: DisposedITAT Delhi15 April 2021AY 2013-142 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 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 assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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

For Respondent: Shri. R.K. Gupta, Sr. DR
Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A)-17, New Delhi dated 25.07.2017. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 27.03.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-6113/Del/2017

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