ETECHACES MARKETING AND CONSULTING PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 1(1), GURGAON

PDF · subscribers
ITA 7749/DEL/2018Status: DisposedITAT Delhi28 August 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 Senior DR for the Department did not object to this request.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal as they opted for resolution under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Saras Kumar, Senior DR
Hearing: 28/08/2020Pronounced: 28/08/2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-2, Gurgaon dated 28.09.2018.

2.

At the outset, our attention was drawn to the letter of the appellant, requesting that this appeal may be allowed to be withdrawn, as the assessee has opted for resolution of dispute under the Direct Tax Vivad se Vishwas Act, 2020.

Etechaces Marketing and Consulting Pvt. Ltd. Vs. DCIT

3.

The Ld. Sr. DR does not have any objection to the said request of the assessee.

4.

We have gone through the request submitted by the Ld. AR and since the Sr. DR does not have any objection, the appeal is allowed to be withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 28th August, 2020.

Recent GST High Court judgments

Search GST case law →