POONAM GUPTA,NOIDA vs. DCIT, CENTRAL CIRCLE- 29, NEW DELHI

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ITA 2596/DEL/2018Status: DisposedITAT Delhi30 November 2022AY 2011-123 pages

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Income Tax Appellate Tribunal, [ DELHI BENCH : “F” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR US

For Respondent: Shri Sanjay Nargas
Hearing: 28.11.2022Pronounced: 30.11.2022

PER YOGESH KUMAR US, JM

1.

This appeal is filed by the assessee for assessment year 2011-12 against the order of the ld. Commissioner of Income Tax (Appeals)-30, New Delhi, dated 20.02.2018.

2 ITA. 2596/Del/2018 Poonam Gupta, Noida

2.

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020. Form No. 5 has been duly issued by the PCIT, Central I, Delhi. Therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 01st April, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on : 30.11.2022.

Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR US) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 30/11/2022 *MEHTA*