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

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ITA 6031/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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting to settle the tax arrears for the assessment year 2010-11 under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the assessee opting for a settlement scheme. The Tribunal considered the assessee's request and the provisions of the Vivad Se Vishwas Act.

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 Appellant: Shri V. Raja Kumar, Adv
For Respondent: Shri R.K. Gupta, Sr. DR
Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER

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