SHYAM SUNDER AGARWAL,MORADABAD vs. ITO - 2(2), MORADABAD
ITA 5848/DEL/2019Status: 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 assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Senior DR had no objection.
What were the facts?
The assessee filed an appeal for AY 2014-15. During the virtual hearing, no one appeared for the assessee, but a letter was submitted requesting withdrawal of the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
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
Hearing: 15.04.2021Pronounced: 15.04.2021
ORDER
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