AMIT JAIN,NEW DELHI vs. ITO, WARD-2(4), NEW DELHI

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ITA 6304/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2011-122 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 tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as a consequence of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee later requested withdrawal of the appeal as they opted to settle the tax dispute 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The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 & SHRI KUL BHARAT

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

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-I, New Delhi dated 24.05.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 20.02.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the

2 ITA-6304/Del/2019

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