ITAT Delhi Judgments — June 2021

The assessee's counsel requested withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme. The Tribunal granted permission for 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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.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 held that additions made by the Assessing Officer were not based on incriminating material found during the search. It also noted that the assessment was not abated. The Tribunal allowed the deletion of additions related to gift, loan, and benefit on flat purchase, citing similar cases and lack of fresh evidence.

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 appeals. The appeals were dismissed as per the assessee's request.

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

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.

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 The appeal was dismissed as withdrawn.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tribunal accepted the assessee's request to dismiss the Revenue's appeal as infructuous and the assessee's appeal as withdrawn, in light of the settlement under the Vivad Se Vishwas Scheme.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 The appeal was dismissed as withdrawn.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 for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

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 assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A Form No. 3 was issued in their favour.

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 decision to settle the dispute.

The tribunal accepted the assessee's request for withdrawal of the appeal. The Senior D.R. had no objection to this request.

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

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

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 to withdraw 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 settlement under the Vivad Se Vishwas Scheme.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed as infructuous.

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 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 appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.

The ITAT found that the CIT(A) had dismissed the appeal summarily without a speaking order. Therefore, the case was restored to the CIT(A) to pass a speaking order after providing an opportunity to the assessee.

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 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. The appeals were dismissed as withdrawn.

The tribunal accepted the assessee's request to dismiss the Revenue's appeal as infructuous and the assessee's appeal as withdrawn.

The Tribunal held that additions made by the Assessing Officer were not based on incriminating material found during the search. It also noted that the assessment was not abated. The Tribunal allowed the deletion of additions related to gift, loan, and benefit on flat purchase, citing similar cases and lack of fresh evidence.

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 per the assessee's 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 appeal was dismissed as per the assessee's 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 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. The appeal was dismissed as withdrawn.

The Tribunal noted that the assessee's submissions regarding no business transactions with M/s Radhika Wool Traders were not considered by the Assessing Officer. Therefore, the matter was remanded back to the Assessing Officer for proper adjudication and verification of evidence.

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

The Tribunal held that additions made by the Assessing Officer were not based on incriminating material found during the search. It also noted that the assessment was not abated. The Tribunal allowed the deletion of additions related to gift, loan, and benefit on flat purchase, citing similar cases and lack of fresh evidence.

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

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