SUBHASH CHANDER GAUR,FARIDABAD vs. ITO, WARD-2(4), FARIDABAD

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ITA 3279/DEL/2019Status: 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 appeal was dismissed as per the assessee's request.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘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), Faridabad dated 28.02.2019.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 18.02.2021, received through

2 ITA-3279/Del/2019

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