MUNTERS INDIA HUMIDITY CONTROL PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3979/DEL/2015Status: DisposedITAT Delhi23 February 2021AY 2010-112 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 noted the assessee's application and allowed the withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee sought permission to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

For Appellant: Ms. Pragya Gujrati, CA
Hearing: 23/02/2021Pronounced: 23/02/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the Assessment Order dated 30.01.2015 framed u/s. 143 (3) r.w.s 144 C of the Act.

2.

Vide letter dated 19.02.2021 the appellant sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Scheme,2020.

3.

Noting the contents of the application the appeal is dismissed as withdrawn.

4.

Decision announced in the open court in the presence of both the representatives on 23.02.2021.

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