M/S. MUZAFFARNAGAR DIST. COOP. BANK LTD.,MUZAFFARNAGAR vs. ACIT, MUZAFFARNAGAR

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ITA 1005/DEL/2017Status: DisposedITAT Delhi08 February 2022AY 2012-132 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 rendered infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting 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. A. D. Jain, Vice-Dr. B. R. R. Kumar

For Respondent: Ms. Sarita Kumar, CIT DR
Hearing: 08.02.2022Pronounced: 08.02.2022

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), Muzaffarnagar dated 30.11.2016.

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.

2 Muzaffarnagar District Cooperative Bank Ltd.

4.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 08/02/2022.

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