PANCHILA CO-OPERATIVE HOUSE BUILDING SOCIETY LTD,NEW DELHI vs. ACIT, CIRCLE-30(1), NEW DELHI

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ITA 8281/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2014-153 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal for AY 2014-15, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER

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