MADHU SURANA,DELHI vs. ACIT CIRCLE-55(1), NEW DELHI

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ITA 8854/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2014-152 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 appeals. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

What were the issues?

The primary issue was whether the assessee's appeals could be dismissed based on their opting for 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

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

PER G.S. PANNU, VP : These appeals by the assessee for the assessment year 2014-15 are directed against the order of learned CIT(A)-30, New Delhi dated 16.09.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 27.03.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the

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