DIVINE (INDIA) INFRASTRUCTURE P.LTD,NEW DELHI vs. DCIT, CIRCLE-7(2), NEW DELHI

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ITA 5507/DEL/2018Status: DisposedITAT Delhi10 March 2021AY 2013-142 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 appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 ‘B’: NEW DELHI

Before: SHRI PRASHANT MAHARISHI & SHRI K. NARASIMHA CHARY

Hearing: 10.03.2021Pronounced: 10.03.2021

ORDER

PER PRASHANT MAHARISHI, AM:

1.

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A)-3, Delhi, dated 06.06.2018.

2.

None is present on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 04.03.2021, received

2 ITA-5507/Del/2018

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