SRI BIJENDER SINGH,DELHI vs. ITO, NEW DELHI

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ITA 135/DEL/2017Status: DisposedITAT Delhi12 January 2021AY 2011-122 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 accepted the request for withdrawal. The appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. Subsequently, the assessee opted to settle the tax dispute under the Vivad Se Vishwas Act, 2020. The assessee requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.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. K. Prasana, Adv
For Respondent: Shri. Prakash Dubey, Sr. DR
Hearing: 12.01.2021Pronounced: 12.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), New Delhi dated 05.10.2016.

2.

The learned counsel for the assessee, vide its letter dated 28.12.2021, 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 2 ITA-135/Del/2017

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