DEEPAK GAMBHIR,NEW DELHI vs. ACIT CENTRAL CIRCLE- 19, NEW DELHI

ITA 9460/DEL/2019Status: DisposedITAT Delhi19 February 2021AY 2011-122 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 appeals. The appeals were dismissed as per the assessee's decision to settle the dispute.

What were the facts?

The assessee requested withdrawal of appeals for assessment years 2011-12 and 2015-16. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed based on the assessee's 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 ‘F’: NEW DELHI

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

For Appellant: Ms. Soumya Jain, CA

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 19.02.2021Pronounced: 19.02.2021

PER R.K. PANDA, AM: These appeals by the assessee for the assessment years 2011-12 and 2015-16 are directed against the order of learned CIT(A), New Delhi dated 04.11.2019 and 20.03.2019 respectively.

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