NITIN SETH,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

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ITA 1334/DEL/2018Status: DisposedITAT Delhi18 February 2021AY 2011-122 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 permitted the assessee to withdraw the appeal. This was due to the issues being settled under the Vivad se Vishwas Scheme, 2020, and the issuance of Form No.3 by the Department.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2011-2012. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 18.02.2021Pronounced: 18.02.2021

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-29, New Delhi, Dated 26.12.2017, for the A.Y. 2011-2012.

2.

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

1.

2 ITA.No.1334/Del./2018 Shri Nitin Seth, New Delhi. 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In view of the above, appeal of the assessee dismissed as withdrawn.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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