JOGINDER,NEW DELHI vs. ITO WARD - 44(4), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted the assessee's request to withdraw the appeal due to settlement under the Vivad Vishwas Act. The appeal was consigned to records and treated as dismissed, subject to reinstitution if the settlement fails.
What were the facts?
The assessee filed an appeal for AY 2011-12. Subsequently, the assessee opted to settle the dispute under the Vivad Vishwas Act, 2020 and 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 a settlement scheme.
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
ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2011-12 is directed against the order of CIT(A), Delhi, dated 01.07.2019. 2. The assessee, vide its letter dated 27.01.2021, has intimated the Tribunal that the assessee has opted to settled the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se
2 ITA-6892/Del/2019
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