ITAT Delhi Judgments — February 2021

The Tribunal held that for claiming exemption under Section 10(23C)(v), approval from the prescribed authority was mandatory for the assessment year in question. Since the assessee failed to obtain such approval, the exemption was rightly denied.

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 The appeal was dismissed as withdrawn.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. This was due to 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 The appeal was dismissed as withdrawn.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. 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. The appeal was dismissed as withdrawn.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 this request.

The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed.

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 The appeal was dismissed as withdrawn.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 this request.

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 Senior DR had no objection to this request.

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. The appeal was dismissed as withdrawn.

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

The Income Tax Appellate 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 The appeal was dismissed as withdrawn.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 for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.

The Tribunal decided to consign the appeal to records and treat it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can approach the Tribunal for 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 Act.

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

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

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The tribunal noted that the assessee had provided a certificate under the Vivad Se Vishwas Act, 2020, and the Senior DR had no objection.

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

The Tribunal decided to consign the appeals to records and treat them as dismissed. However, this dismissal is conditional, allowing the assessee to approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The tribunal noted that the assessee had provided a certificate under the Vivad Se Vishwas Act, 2020, and the Senior DR had no objection.

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 this request.

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 appeals. The appeals were dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

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 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 for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal, following a Madras High Court judgment, remanded the matter back to the CIT(A) for adjudication on the merits of the case.

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

The Tribunal noted 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, subject to the condition that it could be reinstituted if the dispute resolution under the scheme failed.

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. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme.

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

The Tribunal decided to consign the appeals to records and treat them as dismissed, 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 decided to consign the appeals to records and treat them as dismissed. However, this dismissal is conditional, allowing the assessee to approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

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, both the appeals filed by the assessee and the Revenue were dismissed as withdrawn.

The Tribunal considered 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 Senior DR had no objection to this request.

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.

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.