KUMAR AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

PDF · subscribers
ITA 5281/DEL/2018Status: DisposedITAT Delhi03 March 2021AY 2014-152 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 requested withdrawal of the appeal due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee who has opted for settlement under the Vivad Se Vishwas Scheme.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 ‘D’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 03.03.2021Pronounced: 03.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 08.06.2018. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 27.02.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-5281/Del/2018

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →