Loading judgment…
Facts
The assessee's appeal was against an assessment order. The assessee informed the tribunal that they had settled the dispute under the Vivad Se Vishwas Scheme (VSVS) and furnished an application for withdrawal of the appeal.
Held
The tribunal noted the assessee's submission regarding settlement under the VSVS scheme and permitted the withdrawal of the appeal.
Key Issues
Whether the appeal can be withdrawn based on settlement under the Vivad Se Vishwas Scheme.
Sections Cited
143(3), 144C(13)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “D”, DELHI
ORDER