COMMUNICATIONS TEST DESIGN INDIA P.LTD,GURGAON vs. DCIT, CIRCLE-1(1), GURGAON

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ITA 826/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 tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2014-15. During the virtual hearing, the assessee's representative did not appear but had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as requested by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 & SHRI KUL BHARAT

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER

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