AUTOMAT IRRIGATION PVT. LTD.,DELHI vs. ITO CIRCLE-3(2), NEW DELHI

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ITA 4996/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2013-143 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 The appeal was dismissed as withdrawn.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 AY 2013-14. The assessee's director requested withdrawal of the appeal, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 AUTOMAT IRRIGATION Vs. INCOME TAX OFFICER, PVT. LTD., CIRCLE 3(2), PLOT NO. 18-19, MAIN G.T. NEW DELHI ROAD, DILSHAD GARDEN, DELHI – 95 (PAN: AADCP7993D) (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 2013-14 is directed against the order of Learned CIT(A)-I, New Delhi.

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