AAPC INDIA HOTEL MANAGEMENT P.LTD,NEW DELHI vs. JCIT, SPECIAL RANGE-1, NEW DELHI

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ITA 7293/DEL/2017Status: DisposedITAT Delhi02 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Assessing Officer for AY 2012-13. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 02/03/2021Pronounced: 02/03/2021

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is directed against the order dated 29.09.2017 passed by the Assessing Officer u/s. 143 (3)/14 4c(5) of the Income Tax Act, 1961 for assessment year 2012-13.

2.

Vide letter dated 01.03.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act,2020.

3.

Noting the contents of the application the appeal is dismissed as withdrawn.

4.

Decision announced in the open court in the presence of both the representatives on 02.03.2021.

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