SISMCA BUILDERS P.LTD,DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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ITA 965/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, for the assessment years 2011-12 and 2012-13.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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, HON’BLE & SHRI KUL BHARAT

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

& 966/Del/2018 Assessment Years : 2011-12 to 2012-13 M/s Sismca Builders P. Ltd. Vs. DCIT G-25, Ground Floor, Central Circle, Vardhman Mayur Market, CSC, Noida Mayur Vihar, Phase-3, Delhi. PAN No. AAKCS7811C (Appellant) (Respondent) Appellant by : None Respondent by : Shri R.K. Gupta, Sr. DR Date of hearing : 15.04.2021 Date of pronouncement : 15.04.2021 ORDER PER G.S. PANNU, V.P. These appeals by the assessee for the assessment years 2011-12 and 2012-13 are directed against the order of learned CIT(A)-IV, New Delhi dated 29.11.2017.

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