SANDEEP KUMAR KOTAHWALA,DELHI vs. ITO, NEW DELHI

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ITA 2082/DEL/2017Status: DisposedITAT Delhi08 January 2021AY 2007-082 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. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee had appealed an order from the CIT(A) for the assessment year 2007-08. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted 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. K. Prasanna, Advocate
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2007-08 is directed against the order of learned CIT(A), New Delhi dated 13.02.2017.

2.

The learned counsel for the assessee, vide its letter dated 28.12.2020, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration the 2 ITA-2082/Del/2017

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