OXIGEN ONLINE SERVICES (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

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ITA 8134/DEL/2019Status: DisposedITAT Delhi03 March 2021AY 2016-172 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 per the assessee's request.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2016-17. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed based on their opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of 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

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 2016-17 is directed against the order of learned CIT(A), New Delhi 30.07.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 17.02.2021, has requested for

2 ITA-8134/Del/2019

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