SH. DEEPAK KARNANI,NEW DELHI vs. DCIT, KARNAL

PDF · subscribers
ITA 1692/DEL/2015Status: DisposedITAT Delhi06 January 2021AY 2011-123 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 accepted the assessee's request for withdrawal of the appeal. The appeal was withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘B’ : NEW DELHI

Before: SHRI H.S. SIDHU & SHRI A.N. MISSHRA

ORDER PER H.S. SIDHU, JM :

This appeal by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-3, New Delhi dated 20.01.2015.

2.

The learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and Form No. 3 has been issued by the designated authority.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the Revenue is dismissed.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 06th January, 2021.

Recent GST High Court judgments

Search GST case law →