MAHESH CHAND GUPTA,NEW DELHI vs. ACIT CIRCLE-24(1), NEW DELHI

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ITA 142/DEL/2020Status: DisposedITAT Delhi25 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 as the dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for settlement under 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 SUDHANSHU SRIVASTAVA

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.01.2021Pronounced: 25.01.2021

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 27.11.2019.

2.

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 2 ITA-142/Del/2020

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