ITAT Delhi Judgments — March 2021

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 The appeal was dismissed as withdrawn.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 The appeals were dismissed as withdrawn.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 assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request and dismissed the appeal as withdrawn.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 The appeals were dismissed as withdrawn.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. 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 The appeal was dismissed as withdrawn.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 to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.

The Tribunal held that since no incriminating material was found during the search, the assessment under Section 153A could not sustain additions based on normal assessment powers. The Tribunal also relied on High Court decisions regarding additional payments and Section 40A(3) disallowances, allowing the assessee's grounds.

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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.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 has opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the assessee's request for withdrawal.

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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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. This was based on the assessee's decision to settle the tax dispute 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 noted that the assessee had settled the matter under the Vivad se Vishwas Scheme and had been issued Form No.3. Therefore, the assessee sought permission to withdraw the appeal.

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 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 acknowledged the assessee's request for withdrawal under the Vivad Se Vishwas Act. The appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the dispute was not resolved under the Act.

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 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. 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 Vivad Se Vishwas Act was unsuccessful.

The Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee's decision to settle the tax dispute under the Vivad Se Vishwas Scheme.

The assessee sought to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the 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 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 since the quantum addition, which formed the basis of the penalty, was deleted by a co-ordinate bench of the Tribunal, the penalty could not be sustained.

The Tribunal held that no disallowance is called for regarding the interest paid on the loan, following a jurisdictional High Court judgment. However, it declined to interfere with the disallowance of interest on late TDS deposit.

The Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

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

The Tribunal consigned the appeal to records and treated it 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 appeal.

The Tribunal recalled its earlier order and decided that the appeal was not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.

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 appeals. The withdrawal 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 appeals. The appeals were 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 Vivad Se Vishwas Scheme, 2020.

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 appeals. The appeals were dismissed as withdrawn.

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