ANJALI NARANG,NEW DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI
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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 filed an appeal for the assessment year 2011-12. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether an appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme. The primary issue was the assessee's right to withdraw the appeal after opting for the settlement scheme.
Which sections of the Income-tax Act were involved?
Section 5(1) of 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, HON’BLE & SHRI KUL BHARAT
ORDER
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