JAGDISH PRASAD JHAWAR HUF,FARIDABAD vs. ITO, WARD- 1(3), FARIDABAD

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ITA 1408/DEL/2018Status: DisposedITAT Delhi28 January 2022AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the appeal filed by the Revenue was dismissed as infructuous.

What were the facts?

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

AI-generated summary — verify with the full judgment below

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

Before: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumar

Hearing: 28.10.2021Pronounced: 28.01.2022

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

1.

The present appeal has been filed by the Revenue against the order of ld. CIT(A), Faridabad dated 18.12.2017.

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.

4.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 28/01/2022.

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