SACHIN VINOD SHAH,NEW DELHI vs. ITO, WARD-48(1), NEW DELHI

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ITA 7859/DEL/2018Status: DisposedITAT Delhi15 March 2022AY 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 the assessee's decision to opt 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 assessee subsequently opted for the Direct Tax Vivad se Vishwas Act, 2020 scheme.

What were the issues?

Whether the appeal remains maintainable after the assessee opts for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

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

Hearing: 15.03.2022Pronounced: 15.03.2022

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)-16, New Delhi dated 03.07.2018.

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 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.

4.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 15/03/2022.

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