INDIAN HANDICRAFTS,NEW DELHI vs. ACIT CIRCLE-28(1), NEW DELHI

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ITA 5306/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2015-162 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 The appeal was dismissed as withdrawn.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 requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to that effect was filed.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal in light of the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of 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 : 2015-16 M/S INDIAN HANDICRAFTS Vs. ACIT, CIRCLE 28(1), D-15/2, OKHLA INDUSTRIAL NEW DELHI AREA, PHASE-2, NEW DELHI – 20 (PAN: AAAFI1031P) (Appellant) (Respondent) Appellant by : Sh. R.K. 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 2015-16 is directed against the order of Learned CIT(A)-10, New Delhi.

2.

The assessee’s A.R. vide his email dated 2.2.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the

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