SISMCA BUILDERS P.LTD,DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA
ITA 967/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2013-143 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 The appeal was dismissed as withdrawn.
What were the facts?
The assessee requested to withdraw their appeal for the assessment year 2013-14. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the assessee's appeal could be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
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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