CHEENA JAIN,MORADABAD vs. DCIT CIRCLE-I, MORADABAD

ITA 6993/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 : 2014-15 CHEENA JAIN, Vs. DCIT, CIRCLE-1, 69, AVAS VIKAS COLONY, MORADABAD CIVIL LINES, MORADABAD UTTAR PRADESH - 244302 (PAN: ADZPJ0530G) (Appellant) (Respondent) Appellant by : Sh. Pramod Kr. 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 2014-15 is directed against the order of Learned CIT(A), Moradabad.

The assessee’s A.R. vide his letter dated 29.1.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the

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