RAKESH KUMAR,MUZAFFARNAGAR vs. ACIT, CIRCLE-2, MUZAFFARNAGAR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee filed an appeal for AY 2013-14. Subsequently, the assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether an appeal can be withdrawn and dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI KUL BHARAT
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), dated 12.12.2017. . 2. The learned counsel for the assessee, vide its letter dated nil, has requested for withdrawal of the appeal filed by him and stated that the
2 ITA-1402/Del/2018
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