VEENA AGARWAL,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 5642/DEL/2016Status: DisposedITAT Delhi08 December 2020AY 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 Tribunal allowed the assessee's request to withdraw the appeal. The appeal filed by the assessee was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order confirming an addition of Rs. 7.50 lacs made by the AO under Section 69A. The assessee's counsel sought to withdraw the appeal at the outset.

What were the issues?

The primary issue was the confirmation of an addition made under Section 69A. However, the appeal was withdrawn before adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 08.12.2020Pronounced: 08.12.2020

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(A)-25, Delhi dated 31.08.2016 pertaining to A.Y. 2014-15.

2.

The only grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.7.50 lacs made by the AO invoking the provisions of section 69A of the Act. 1

3.

At the very outset the counsel for the assessee stated that he may be allowed to withdraw the appeal. The DR raised no objection.

4.

In the result, the appeal filed by the assessee is accordingly dismissed as withdrawn. 5. Decision announced in the open court in the presence of representatives of both the sides on 08. 12.2020.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →