SMPL FINANCIAL CONSULTANCY SERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE- 24(1), NEW DELHI

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ITA 5374/DEL/2018Status: DisposedITAT Delhi25 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The settlement under the Vivad Se Vishwas Scheme was acknowledged.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to availing 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 ‘C’: NEW DELHI

Before: SHRI R.K. PANDA & SHRI K.N. CHARY

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.02.2021Pronounced: 25.02.2021

PER R.K. PANDA, AM:

1.

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), 15.06.2018 dated 15.06.2018.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 17.02.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that 2 ITA-5374/Del/2018

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