ITAT Delhi Judgments — February 2021

The Tribunal acknowledged the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a provision for reinstitution if the settlement fails.

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 The appeal was dismissed as withdrawn.

The assessee requested withdrawal of the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Tribunal accepted this request.

The tribunal accepted the assessee's request to withdraw the appeal. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

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 The appeal was dismissed as withdrawn.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 for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.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 for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The Tribunal allowed the withdrawal of the appeal, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 to withdraw the appeal. The appeal was dismissed as withdrawn.

The Tribunal noted the assessee's request for withdrawal and decided to consign the appeal to records, treating it as dismissed. This dismissal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 The appeal was dismissed as withdrawn in light of 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

The tribunal accepted the assessee's request to withdraw the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act and consequently consigned the appeal to records. The dismissal is conditional on the dispute not being resolved under the Act.

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the respondent (Revenue) 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 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 appeals. The appeals were 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 to withdraw 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 appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

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

The Tribunal held that the appeal was not maintainable due to a low tax effect, as per CBDT Circular No. 17/2019. The circular mandates that appeals with a tax effect below Rs. 50,00,000/- should not be filed.

The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act and consequently treated the appeal as dismissed. A caveat was added allowing for reinstitution if the settlement is not resolved.

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 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 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 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 held that the disallowance was made on the basis of conjectures and surmises, as the genuineness of Ms. Luthra's qualifications and responsibilities were not disputed. The Tribunal found no basis for disallowing 35% of the remuneration.

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

The Tribunal consigned the appeal to records and treated it as dismissed. However, the assessee can approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

The Tribunal held that the departmental appeal was not maintainable as the tax effect was Nil, which did not meet the threshold for filing an appeal as per the CBDT circular. No exceptions were brought to the notice of the Tribunal.

The Tribunal held that the appeal was not maintainable as the tax effect was less than the monetary limit prescribed by the CBDT circular. The Revenue could not provide any exceptions to this circular.

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

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

The assessee requested withdrawal of the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.