ITAT Delhi Judgments — March 2021

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 The appeal was dismissed as withdrawn.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 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 appeal. The appeal was dismissed as per the assessee's decision to settle under the Vivad Se Vishwas Scheme.

The Tribunal noted the assessee's application under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn, with liberty to approach the Tribunal if the dispute could not be settled for technical reasons.

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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.

The Tribunal held that the CIT(A) erred by adopting the transfer pricing analysis from a prior assessment year based on the 'rule of consistency' without independently examining the current year's transactions. The Tribunal set aside the impugned order and remitted the matter back to the CIT(A) for a fresh decision.

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 The appeal was dismissed as withdrawn by the Tribunal.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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal. The appeal was accordingly dismissed as withdrawn.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 held that the assessee is entitled to the credit of TDS deducted, even if the deductor failed to deposit it with the government. The revenue is barred from recovering the tax again from the assessee under Section 205 of the Act.

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 The appeal was dismissed as withdrawn.

The Tribunal held that the assessee is entitled to the credit of TDS deducted, even if the deductor failed to deposit it with the government. The revenue is barred from recovering the tax again from the assessee under Section 205 of the Act.

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

The Tribunal held that the reassessment was initiated due to a misunderstanding of the previous Tribunal order. Since the capital gains had already been assessed in the hands of the HUF, the subsequent reopening was not sustainable and was quashed.

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. This was due to the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

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 settlement under the Vivad Se Vishwas Scheme.

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

The Tribunal held that a notice under Section 143(2) is not mandatory when no return of income is filed in response to notices under Section 148 or 142(1). Therefore, the CIT(A)'s order annulling the assessment on this ground was set aside.

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 appeals. The Senior DR had no objection to the withdrawal.

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 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 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 appeals. This was based on the assessee opting to settle 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 appeal was dismissed as withdrawn.

The Tribunal held that the reopening of assessment was based on incorrect facts and without independent application of mind by the AO. Therefore, the reassessment proceedings were quashed.

The Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as a consequence 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 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal. The appeals were dismissed as withdrawn.

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