NATIVE BUILDCON PVT. LTD.,GURUGRAM vs. DCIT, CIRCLE- 3(1), GURUGRAM

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ITA 7661/DEL/2018Status: DisposedITAT Delhi11 February 2021AY 2014-152 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 noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and had been issued Form No. 3. Consequently, the assessee sought permission to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order for AY 2014-15. The assessee later settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Ajay Bhagwani, Adv
For Respondent: Ms. Vandana, CIT-D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 24.10.2018 passed by Deputy Commissioner of Income Tax, Circle-3, Gurgaon for the Assessment Year 2014-15.

2.

We have heard Ld. Representatives of both the parties through Video Conferencing.

3.

Ld. counsel for the assessee at the outset stated that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw the appeal.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

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