WASIM BARI,MEERUT vs. ITO, WARD-2(4), MEERUT

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ITA 7480/DEL/2018Status: DisposedITAT Delhi10 November 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivaad se Vishwas Act and a Form No. 5 was issued. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee later opted to settle the dispute under the Direct Taxes Vivaad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad se Vishwas Act.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 “F”: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Appellant: Shri Vinod Kumar Goyal, Adv
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 10/11/2021Pronounced: 10/11/2021

Assessee by : Shri Vinod Kumar Goyal, Adv Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 10/11/2021 Date of pronouncement 10/11/2021 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), Meerut dated 12/07/2018 for the Assessment Year 2009-10.

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 submitted copy of Form No. 5 issued by ld Pr. CIT, Ghaziabad on 08/04/2021. Therefore, it was stated that the appeal of the assessee may be treated as withdrawn.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 of the assessee dated 21/10/2021 wherein the assessee submitted that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and Form No. 5 has already been issued by Pr. CIT, Ghaziabad on 08/04/2021. In view of this the appeal of the assessee is dismissed as withdrawn.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 10/11/2021.

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