R S BAJAJ (HUF),NEW DELHI vs. ITO WARD - 34(2), NEW DELHI

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ITA 8396/DEL/2019Status: DisposedITAT Delhi27 January 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 accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed based on the assessee opting for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI MAHAVIR PRASAD

For Appellant: Shri. Pranshu Singhal, C.A
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 27.01.2021Pronounced: 27.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), New Delhi dated 30.08.2019.

2.

The learned counsel for the assessee, vide its letter dated 22.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad

2 ITA-8396/Del/2019

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