ITAT Delhi Judgments — January 2021

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed based on the assessee opting for the Vivad Se Vishwas Scheme.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

The Tribunal allowed the assessee's request to withdraw the appeal, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

The tribunal accepted the assessee's request for withdrawal of the appeals. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.

The Tribunal dismissed the appeal as withdrawn based on the assessee's concession. Liberty was granted to revive the appeal if the settlement under the scheme failed for technical reasons.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and a certificate was filed. The Senior DR had no objection to the withdrawal of the appeal.

The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Scheme, the assessee can seek reinstitution of the appeals.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The settlement under the Vivad Se Vishwas Scheme was acknowledged.

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The Tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a liberty to the assessee to approach the Tribunal for reinstitution if the settlement is not resolved.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

The tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal.

The Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as per the assessee's request.

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, making the appeal infructuous. The Revenue did not object, and the tribunal treated the appeal as withdrawn.

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

The tribunal accepted the assessee's request for withdrawal of the appeals. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The Tribunal held that the PCIT wrongly assumed jurisdiction under Section 263 as the Assessing Officer had conducted proper inquiries and made additions based on available evidence. The additions made by the AO were considered valid, and the PCIT's order was set aside.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

The Tribunal held that the appeal was not maintainable due to low tax effect, as it was below the revised monetary limit of Rs. 50,00,000/- stipulated in CBDT Circular No. 17/2019.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior Departmental Representative had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeal as the assessee intended to settle the dispute under the Vivaad Se Vishwas Scheme, 2020. Liberty was granted to revive the appeal if the settlement failed for technical reasons.

The Tribunal held that the present appeal should be sent back to the CIT(A) to await the outcome of the pending quantum appeal. The CIT(A) is to take a view based on the decision in the quantum appeal.

The Tribunal accepted the assessee's request for withdrawal of appeals. The Revenue did not object to this request.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.

The tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.