STUDY OVERSEAS GLOBAL PRIVATE LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(2), NEW DELHI

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ITA 2190/DEL/2018Status: DisposedITAT Delhi22 February 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the issues in the appeal were settled under the Vivad se Vishwas Scheme, 2020, and the department had already issued Form No. 3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-2014. The assessee did not appear for the hearing but had filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 22.02.2021Pronounced: 22.02.2021

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-16, New Delhi, Dated 29.12.2017, for the A.Y. 2013-2014.

1.

2 ITA.No.2190/Del./2018 Study Overseas Global Private Limited, New Delhi. 2. None appeared for Assessee. However, Learned Counsel for the Assessee filed an application seeking permission to withdraw the appeal as the issues involved in the appeal are settled under VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 have already been issued by the Department.

3.

In view of the above, appeal of the assessee dismissed as withdrawn.

Order pronounced in the open Court.

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