SH. SATYA PARKASH AGGARWAL,MUMBAI vs. DCIT CIRCLE, ROHTAK

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ITA 4042/DEL/2019Status: DisposedITAT Delhi19 February 2021AY 2013-142 pages

In favour of the Revenue: the assessee'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 the withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee later requested withdrawal of the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

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The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

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 ‘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 assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), Rohtak dated 19.03.2019.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 16.02.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that 2 ITA-4042/Del/2019

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