MOHAN LAL MEWARA,BHILWARA vs. ITO, WARD-5, BHILWARA

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ITA 182/JODH/2019Status: DisposedITAT Jodhpur19 September 2023AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary forms under the Vivad se Vishwas scheme. Consequently, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the Tribunal becomes infructuous if the assessee opts for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH: JODHPUR

Before: Shri Saktijit DeyDr. B. R. R. Kumar

Hearing: 18.09.2023Pronounced: 18.09.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by assessee against the order of ld. CIT(A), Ajmer dated 15.03.2019.

2.

At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.

Mohan Lal Mewara 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 18/09/2023.

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