UNIEXCEL POLYCHEM P.LTD,NEW DELHI vs. ITO, WARD-27(1), NEW DELHI

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ITA 14/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2013-142 pages
AI SummaryWithdrawn

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 The appeal was dismissed as withdrawn.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 2013-14. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute 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Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.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

Hearing: 10.02.2021Pronounced: 10.02.2021

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2013-14 M/S UNIEXCEL POLYCHEM Vs. INCOME TAX OFFICER, P. LTD., WARD 27(1), 21, RAJPUR ROAD, CIVIL NEW DELHI LINES, DELHI - 54 (PAN: AABCU1651R) (Appellant) (Respondent) Appellant by : Sh. Dinesh Chandra, Adv. 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)-9, New Delhi.

2.

The assessee’s AR vide his letter dated 1.2.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee

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