INDIAN COMPRESSORS LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-4, NEW DELHI

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ITA 395/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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2013-14. Subsequently, the assessee requested withdrawal of 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Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 : 2013-14 M/S INDIAN COMPRESSORS Vs. ADDL. CIT, SPECIAL RANGE-4, LIMITED, C.R. BUILDING, 33 & 35, OKHLA NEW DELHI INDUSTRIAL AREA, PHASE-III, NEW DELHI – 20 (PAN: AAACI0752Q) (Appellant) (Respondent) Appellant by : Sh. Soubhagya Aggarwal, 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)-35, New Delhi.

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