ITO WARD-13(4), NEW DELHI vs. JAS RAJ MALOO, NEW DELHI

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ITA 8279/DEL/2019Status: DisposedITAT Delhi21 June 2022AY 2011-123 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that Form No. 5 was issued to the assessee under the Vivad Se Vishwas Act. Consequently, the appeal was allowed to be withdrawn and dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary forms.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI YOGESH KUMAR US

For Appellant: Ms. Ritu Rani, C. A.;
For Respondent: Shri Anuj Garg
Hearing: 21.06.2022Pronounced: 21.06.2022
1.

This appeal is filed by the Revenue for assessment year 2011-12 against the order of the ld. Commissioner of Income Tax (Appeals)-5, New Delhi, dated 23.07.2019.

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 and has already filed Form Nos. 1 and 2 under the Scheme. Therefore, the appeal may be allowed to be withdrawn.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 28th January, 2022 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal is allowed as withdrawn and hence dismissed.

5.

In the result, appeal is dismissed.

Order pronounced in the open court on : 21/06/2022.

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