RIPTIDE REALTY P.LTD,NEW DELHI vs. ITO WARD-21(3), NEW DELHI

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ITA 7292/DEL/2019Status: DisposedITAT Delhi17 February 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 accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 17.02.2021Pronounced: 17.02.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2010-11 and 2011-12 are directed against the order of learned CIT(A), New Delhi dated 10.12.2018 and 09.07.2019 respectively. .

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