MAG CONSTRUCTION PVT. LTD.,DELHI vs. ITO, WARD-16(1), NEW DELHI

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ITA 1107/DEL/2018Status: DisposedITAT Delhi25 January 2021AY 2008-092 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as a consequence of the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, and received Form No. 3.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC -1”: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Sanjay Sehgal, CA
For Respondent: Shri Sanjiv Mahajan, Sr. DR
Hearing: 25/01/2021

This appeal filed by the assessee is directed against the order dated 17th November, 2017 of the Ld. CIT(A)-42, New Delhi relating to assessment year 2008-09.

2.

Ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that assessee has opted for Vivad Se Vishwas Scheme, 2020 for settlement of dispute and Form No. 3 has been issued by the ACIT.

3.

In view of the above and in absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeal is allowed.

4.

In the result the appeal filed by the assessee is dismissed.

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