JYOTI SINGHAL,NEW DELHI vs. CIT (A)-4 NEW DELHI, NEW DELHI

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ITA 2490/DEL/2019Status: DisposedITAT Delhi25 March 2021AY 2014-152 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 consigned the appeal to records and treated it as dismissed. However, it granted liberty to the assessee to seek reinstitution if the dispute is not resolved under the Act.

What were the facts?

The assessee opted to settle tax arrears for AY 2014-15 under the Vivad Se Vishwas Act, 2020. The assessee requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.03.2021Pronounced: 25.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-14, New Delhi dated 22.01.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 19.02.2021, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se

2 ITA-2490/Del/2019

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