TRENT BRANDS LTD.,NEW DELHI vs. DCIT CIRCLE-25(1), 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 Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee filed an appeal for the assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal should be dismissed as per the assessee's request to settle the dispute under the Vivad Se Vishwas Scheme.
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 22.02.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 15.02.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted
2 ITA-3800/Del/2019
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