VIJAY CHAND BAID & SONS (HUF),NEW DELHI vs. ITO, WARD-34(4), NEW DELHI

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ITA 5693/DEL/2018Status: DisposedITAT Delhi25 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeal for AY 2014-15, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

Whether the assessee's appeal should be dismissed due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

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 2014-15 is directed against the order of learned CIT(A), New Delhi dated 09.05.2018.

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, received through email, has requested for withdrawal of the appeal filed by him and stated that 2 ITA-5693/Del/2018

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