ANJANI KUMAR GOENKA,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

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ITA 7272/DEL/2019Status: 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 as the dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2014-15. The assessee subsequently requested withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting 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 Appellant: Shri. Nippan Mittal, CA
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 23.07.2019. . 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 assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme,

2 ITA-7272/Del/2019

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