HARSHAT JAIN,NEW DELHI vs. ITO, WARD- 41(1), NEW DELHI

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ITA 5261/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2014-153 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee later requested withdrawal of the appeal through a letter, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.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 ‘A’: NEW DELHI

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

Hearing: 30.03.2021Pronounced: 30.03.2021

ORDER

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