SHOWA INDIA PVT. LTD.,HARYANA vs. ACIT, CIRCLE-23(1), NEW DELHI

ITA 9297/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2015-162 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 the assessee opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for settlement under the Vivad Se Vishwas 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 & SHRI KUL BHARAT

For Appellant: Shri. Ashish Dhunna, CA

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 2015-16 is directed against the order of learned Assistant Commissioner of Income Tax, Circle 23(1), New Delhi dated 28.11.2019. . 2. The learned counsel for the assessee, vide letter dated 12.04.2021, received through email, has requested for withdrawal of the appeal filed by

2 ITA-9297/Del/2019

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