MOHINDER SINGH GULIA,GURGAON vs. ACIT INTERNATIONAL TAXATION, GURGAON

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ITA 649/DEL/2023Status: DisposedITAT Delhi03 January 2025AY 2013-14Bench: SHRI VIKAS AWASTHY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeal due to opting for settlement under the Vivad se Vishwas Scheme, 2024. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2013-14. The assessee later applied to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee to avail the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI VIKAS AWASTHY, & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur, Sr. DR
Hearing: 03.01.2025Pronounced: 03.01.2025

This appeal by the assessee is directed against the assessment order dated 11.01.2023 passed u/s 147 r.w.s 144 of the Income-tax Act, 1961, for A.Y 2013-14.

2.

The assessee has filed an application dated 31.12.2024 for withdrawal of the appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record copy of Form No. 2 filed under VSVS, 2024.

3.

In light of the aforesaid application, appeal of the assessee for A.Y 2013-14 is dismissed as withdrawn. dismissed.

Order pronounced in the open court on 03.01.2025.

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