ITAT Delhi Judgments — March 2021

The Tribunal held that the expression 'a residential house' in Section 54, prior to its amendment by the Finance Act, 2014, could include multiple residential units. The amendment restricting the deduction to one residential house was prospective.

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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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

The Tribunal accepted the assessee's request for dismissal of the Revenue's appeals. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the Senior DR having no objection.

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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.

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 as they had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Revenue's appeal was dismissed, and the assessee's appeals were dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful settlement of 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 The appeal was dismissed as withdrawn.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 to withdraw the appeal. The appeal was dismissed as withdrawn.

The tribunal accepted the assessee's request to withdraw the appeals. The Revenue's appeal was dismissed, and the assessee's appeals were dismissed as withdrawn.

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 The Revenue's appeal was dismissed, and the assessee's appeals were dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and receipt of the relevant form.

The Tribunal dismissed the appeal of the Revenue, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash 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 Scheme.

The Tribunal accepted the assessee's request for withdrawal of appeals. The appeals were dismissed in light 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 based on the assessee's 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 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 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, 2020.

The Tribunal accepted the assessee's request to withdraw the appeals as they had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Revenue's appeal was dismissed, and the assessee's appeals were 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 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.

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

The Tribunal noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Act and requested withdrawal of the appeal. Consequently, the appeal was consigned to records and treated as 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 to withdraw the appeals as they had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Revenue had no objection to this withdrawal.

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

The tribunal noted the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Act, 2020. Consequently, 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 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 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 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 per the assessee's 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. 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, 2020.

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 assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme.

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The settlement under the Vivad Se Vishwas Scheme was the basis for this decision.

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

The Tribunal dismissed the appeal of the Revenue, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can approach the Tribunal for reinstitution of the appeal.

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.

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