SHASHI BALA AGGARWAL,GURUGRAM vs. ITO, WARD-4(2), GURUGRAM

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ITA 1959/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2014-152 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 as per the assessee's request and the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested to withdraw the appeal for the assessment year 2014-15. The reason for withdrawal was the assessee's decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be dismissed based on the assessee's request 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 ‘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 2014-15 is directed against the order of learned CIT(A)-1, Gurgaon dated 31.01.2018. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 07.04.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-1959/Del/2018

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