SHIV G. FANCY EMBROIDERY HOUSE PVT LTD,NEW DELHI vs. ITO WARD -23(2), NEW DELHI

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ITA 6030/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2010-112 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. The assessee subsequently requested to withdraw the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER

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