WOODWARD INDIA PVT. LTD.,GURGAON vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the appeal can be withdrawn and dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-9, New Delhi dated 01.12.2017. . 2. The learned counsel for the assessee, vide letter dated 19.02.2021, has requested for withdrawal of the appeal filed by him and stated that the
2 ITA-1946/Del/2018
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