SUDEEP GUPTA (HUF),NEW DELHI vs. ITO, WARD-31(1), NEW DELHI

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ITA 7311/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2014-153 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 Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested to withdraw the appeal for AY 2014-15, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the Act was filed.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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)

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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