PROMPT ENTERPRISES PVT LTD,FARIDABAD vs. DCIT CIRCLE-20(1), NEW DELHI

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ITA 1551/DEL/2020Status: 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 for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee filed appeals for the assessment year 2014-15. The assessee subsequently requested withdrawal of the appeals, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

Heard together (2 matters)

ITA Nos. 901/DEL/2018
ITA NO. 1551/DEL/2020

Read from the judgment's own cause title. This page is filed under one of them.

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & Assessment Year : 2014-15 M/S PROMPT ENTERPRISES Vs. DCIT, CIRCLE 20(1), PVT. LTD., NEW DELHI H.NO. 565, SECTOR-7B, FARIDABAD HARYANA (PAN: AADCP3982G) (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 : These appeals by the assessee for the assessment year 2014-15 are directed against the orders of the Learned CIT(A)-XXV, New Delhi and Ld. CIT(A)-7, New Delhi.

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