ACIT, CENTRAL CIRCLE- 13, NEW DELHI vs. WHITELINE BARTER LTD., NEW DELHI

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ITA 7731/DEL/2018Status: DisposedITAT Delhi19 February 2021AY 2014-152 pages

In favour of the assessee: the Revenue'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 Senior DR had no objection to this request.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee, however, requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 19.02.2021Pronounced: 19.02.2021

PER R.K. PANDA, AM:

1.

This appeal by the Revenue for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 11.09.2018.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 10.02.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-7731/Del/2018

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