UPTRON POWERTRONICS LTD.,GHAZIABAD vs. DCIT, CIRCLE- 2, GHAZIABAD
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 The appeal was dismissed as withdrawn.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 requested withdrawal of their appeal for assessment year 2013-14. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.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 ‘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 : 2013-14 M/S UPTRON Vs. DCIT, CIRCLE-2, POWERTRONICS LTD., GHAZIABAD S-53-58, SITE-IV, UPTRON ESTATE, SAHIBABAD, GHAZIABAD, UTTAR PRADESH (PAN: AAACU1871A) (Appellant) (Respondent) Appellant by : Sh. Ravi Kapoor, CA 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 2013-14 is directed against the order of Learned CIT(A), Ghaziabad.
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