METLIFE GLOBAL OPERATIONS SUPPORT CENTRE PVT. LTD.,NEW DELHI vs. ITO, WARD-16(4), NEW DELHI

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ITA 8293/DEL/2019Status: DisposedITAT Delhi22 January 2021AY 2014-152 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 assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the assessee's request for withdrawal.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently requested withdrawal of the appeals.

What were the issues?

Whether the appeals should be dismissed as the assessee has opted 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 FRIDAY ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.01.2021Pronounced: 22.01.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2013-14 and 2014-15 are directed against the order of CIT(A), New Delhi, dated 23.07.2019.

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