NEENA DHAWAN,NEW DELHI vs. ITO, WARD-44(4), NEW DELHI

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ITA 5496/DEL/2017Status: PendingITAT Delhi30 March 2021AY 2013-142 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 that the assessee had opted for settlement under the Vivad Se Vishwas Act and requested withdrawal of the appeal. Consequently, the appeal was consigned to record.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. 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 settlement of tax arrears under the Vivad Se Vishwas Act, leading to the withdrawal of the appeal.

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 the assessee for assessment years 2013-14 is directed against the order dated 29/6/2017 passed by the learned Commissioner of Income-tax (Appeals)-15, 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 Vivad Se Vishwas Act, 2020 (in short ‘the Act’) for the assessment years under consideration and requested for withdrawal the said appeals.

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