SUN ROSE TRADING PVT LTD,NEW DELHI vs. ITO WARD 24(3), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee subsequently requested withdrawal of the appeal.
What were the issues?
Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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), New Delhi 03.12.2018. . 2. The learned counsel for the assessee, vide letter dated nil, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the
2 ITA-2121/Del/2019
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