ECLEAR LEASING & FINANCE (P) LTD,NEW DELHI vs. ITO WARD - 11(1), NEW DELHI

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ITA 4606/DEL/2019Status: DisposedITAT Delhi25 March 2021AY 2004-052 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 accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.

What were the facts?

The assessee requested the withdrawal of their appeals for assessment years 2003-04 and 2004-05. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be dismissed based on their opting for the Vivad Se Vishwas Scheme for settlement.

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 SUDHANSHU SRIVASTAVA

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

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2003-04 and 2004-05 are directed against the order of learned CIT(A)-34, New Delhi dated 25.03.2019. .

2 ITAs-4605,4606/Del/2019

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