ALKA GUPTA,DELHI vs. ITO WARD - 20(4), NEW DELHI

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ITA 4612/DEL/2019Status: DisposedITAT Delhi09 September 2022AY 2009-102 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 opted for the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as it had become infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The Revenue informed the tribunal that the assessee had opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal is maintainable when the assessee has opted 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, ‘A’ NEW DELHI

Before: Sh. C. N. PrasadDr. B. R. R. Kumar

Hearing: 08.09.2022Pronounced: 09.09.2022

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

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-12, New Delhi dated 22.02.2019.

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.

2 Alka Gupta 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 09/09/2022.

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