SHEEL CHAND AGROILS PVT. LTD.,RUDRAPUR vs. ACIT, CIRCLE- 1, HALDWANI

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ITA 5784/DEL/2017Status: DisposedITAT Dehradun24 February 2023AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had exercised the option under the Vivad se Vishwas Act and submitted the necessary forms. Consequently, the appeal was dismissed as 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 scheme.

What were the issues?

Whether an appeal pending before the ITAT 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, DEHRADUN BENCH ‘DB’, DEHRADUN

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

Hearing: 22.02.2023Pronounced: 24.02.2023

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

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A), Haldwani dated 27.07.2017.

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 3 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.

2 Sheel Chand Agroils Pvt. Ltd.

4.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 24/02/2023.

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