UNICORN REAL ESTATE DEVELOPERS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 2473/DEL/2017Status: DisposedITAT Delhi15 November 2021AY 2007-082 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 submission and the supporting documents. As the assessee had opted for settlement under the Vivad se Vishwas Act, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee stated that they had opted to settle the dispute under the Direct Taxes Vivaad se Vishwas Act, 2020 and had filed the necessary forms and made the required payment.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Umesh Takyar, Sr. DR
Hearing: 15/11/2021Pronounced: 15/11/2021

Assessee by : Shri Umesh Takyar, Sr. DR Revenue by: None Date of Hearing 15/11/2021 Date of pronouncement 15/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A)-22, New Delhi dated 15/02/2017 for the Assessment Year 2007-08.

2.

At the time of hearing the assessee submitted that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and Form No. 3 has already been issued to the assessee. The assessee filed Form No. 4 on 27.09.2021 after making payment determined by the department. Therefore, it was stated that the appeal of the assessee may be treated as withdrawn.

3.

The ld DR did not have any objection to the same.

4. We have carefully perused the letter dated 15/11/2021 submitted by the assessee along with acknowledgement dated 27.09.2021 for filing of Form No.

4.

In view of this the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 15/11/2021.

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