SETH PROPERTY DEVELOPERS LTD.,NEW DELHI vs. ITO, WARD- 23(1), NEW DELHI

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ITA 4516/DEL/2018Status: DisposedITAT Delhi10 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal for AY 2009-10, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme. A certificate under Section 5(1) of the Act was provided.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas Scheme.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 ‘C’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2009-10 M/S SETH PROPERTY Vs. INCOME TAX OFFICER, DEVELOPERS LTD., WARD 23(1), (FORMERLY KNOWN AS NEW DELHI SETH PRORTY DEVELOPERS PVT. LTD,) 801, VISHWAS SADAN BUILDING, DISTRICT CENTRE JANAKPURI,NEW DELHI – 58 (PAN: AAICS3803L) (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 2009-10 is directed against the order of Learned CIT(A)-30, New Delhi.

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