PINKI NAGPAL,NEW DELHI vs. ACIT CIRCLE - 41(1), NEW DELHI

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ITA 277/DEL/2020Status: DisposedITAT Delhi20 January 2021AY 2013-142 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 decision to settle the dispute under the Vivad Se Vishwas Act and requested withdrawal of the appeal. The appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

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

For Appellant: Shri. Sanat Kapoor, Advocate
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 20.01.2021Pronounced: 20.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), New Delhi dated 14.11.2019.

2.

The learned counsel for the assessee, vide its letter dated 26.12.2020, 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 2 ITA-277/Del/2020

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