M/S. SWARAN ASSOCIATES PVT. LTD.,NEW DELHI vs. PR. CIT- 8, NEW DELHI

PDF · subscribers
ITA 3086/DEL/2017Status: DisposedITAT Delhi09 March 2021AY 2008-092 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 allowed the assessee's request to withdraw the appeal. This was based on the settlement of the matter under the Vivad se Vishwas Scheme, 2020, with Form No. 3 already issued.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act for Assessment Year 2008-09. The assessee sought permission to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 09.03.2021

आदेश /O R D E R PER BHAVNESH SAINI, J.M.

1.

This appeal by assessee has been directed against the order of Ld. Pr. CIT, New Delhi dated 24.03.2017 for AY 2008-09 u/s 263 of the I.T. Act, 1961.

2.

Ld. Counsel for assessee seeks permission to withdraw the appeal as the matter in issue has been settled in Vivad se Vishwas Scheme, 2020 and form no. 3 have already been issued.

I.T.A.No.3086/Del/2017

3.

In view of the above, appeal of assessee is dismissed as withdrawn.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →