What did the Tribunal hold?

The tribunal noted the settlement under the Vivad se Vishwas Act and allowed the assessee's request to withdraw the appeal.

The assessee filed an appeal against the order of the CIT(A) for AY 2010-2011. The assessee later submitted a form stating that the dispute was settled under the Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad se Vishwas Act.

Spj Infracon Ltd., New Delhi vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-2” : DELHI

Before: SHRI N.K. BILLAIYA & Ms. SUCHITRA KAMBLE

Hearing: 22.03.2021Pronounced: 22.03.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-2” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.No.7297/Del./2018 Assessment Year 2010-2011 SPJ Infracon Ltd., The ACIT, 86, UB-24, Jawahar Nagar, Circle 22 (2), Near Kamla Nagar, New Delhi. Delhi. [vs. PAN AANCS4893B (Appellant) (Respondent) For Assessee : Sh. Manpreet Singh Kapur, CA For Revenue : Shri Vijay Kumar Kataria, Sr. DR Date of Hearing : 22.03.2021 Date of Pronouncement : 22.03.2021 ORDER PER N.K. BILLAIYA, A.M.

This appeal by Assessee is preferred against the Order of the Ld. CIT(A)-31, New Delhi, Dated 31.08.2018 pertaining to A.Y. 2010-2011.

The Counsel for the Assessee submitted Form No.3 stating that the quarrel has been settled under VIVAD

2 ITA.No.7297/Del./2018 SPL Infracon Ltd., New Delhi. SE VISHWAS ACT, 2020 and prayed for the withdrawal of the appeal.

Noting the contents appeal of the assessee dismissed as withdrawn.

Order pronounced in the open Court.

SPJ INFRACON LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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