NIRMAL KUMAR BANSAL,NEW DELHI vs. ITO WARD 48(2), NEW DELHI

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ITA 1193/DEL/2019Status: DisposedITAT Delhi25 October 2022AY 2013-142 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 to avail the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). 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 ITAT can be dismissed as 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, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 25.10.2022Pronounced: 25.10.2022

Per Kul Bharat, Judicial Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-16, New Delhi dated 27.12.2018.

2.

At the outset, it was brought to the notice of bench by the ld. AR 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.

2 Nirmal Kumar Bansal 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 25/10/2022.

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