M/S. MKU HOLDINGS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3217/DEL/2017Status: DisposedITAT Delhi30 March 2021AY 2011-122 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 noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was consigned to record.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2011-12. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI PRASHANT MAHARISHI & SHRI K.NARASIMHA CHARY

Hearing: 30.03.2021

ORDER

PER K. NARASIMHA CHARY, JM

1.

This appeal by M/s MKU Holdings private limited (the assessee) for assessment years 2011-12 is directed against the order dated 27/3/2017 passed by the learned Commissioner of Income-tax (Appeals)- 6, Delhi (Ld. CIT(A)).

2.

Learned Counsel for the assessee has intimated that the assessee has opted to settle the dispute relating to the tax arrears under the

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