SHRI ANIL KUMAR JAIN,MUZAFFARNAGAR vs. ITO, KHATAULI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for the assessment year 2012-13. The assessee's authorized representative requested withdrawal of the appeal, stating the dispute was settled under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2012-13 ANIL KUMAR JAIN, Vs. ITO, WARD 2(5), S/O SHRI ADESHWAR KHATAULI PRASAD JAIN, PROP. M/S ANIL KUMAR ARVIND KUMAR, R/O HASANPURA JANSATH, MUZAFARNAGAR (PAN: ACHPJ4032E) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of Learned CIT(A), Muzaffranagar.
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