KAPISH GUPTA & FAMILY (HUF),NEW DELHI vs. ITO WARD - 38(3), NEW DELHI

PDF · subscribers
ITA 3719/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2015-163 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting to settle tax arrears for the assessment year 2015-16 under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the benefit of the Vivad Se Vishwas Scheme. The procedural aspect of settling tax disputes under a specific 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 ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 30.03.2021Pronounced: 30.03.2021

ORDER

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →