RAMA CONTAINERS (P) LTD,NEW DELHI vs. ITO WARD - 15(2), NEW DELHI
What did the Tribunal hold?
The tribunal noted the assessee's application for withdrawal. Consequently, the appeal was dismissed as withdrawn by the tribunal.
What were the facts?
The assessee filed an appeal against the CIT(A) order for AY 2004-05. The assessee later requested to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘SMC-2’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the CIT(A)-31, New Delhi, dated 25.09.2019, pertaining to Assessment Year 2004-05.
Vide application dated 10.01.2021, the assessee requested for the withdrawal of the appeal as the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme.
Noting the contents of the application, the appeal of the assessee is dismissed as withdrawn. Decisions announced in the open court in the presence of representatives of both the sides on 04/03/2021.
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