What did the Tribunal hold?

The tribunal noted that the assessee had opted for settlement under the Vivaad se Vishwas Act. Consequently, the appeal was treated as withdrawn by the assessee.

The assessee filed an appeal against the CIT(A) order for AY 2013-14. During the hearing, the assessee informed the tribunal that it had 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad se Vishwas Act.

Contentra Technologies India Pvt… vs ITO | ITAT Delhi 2021

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

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Respondent: Dr. Maninder Kaur, Sr. DR

Hearing: 30/09/2021Pronounced: 01/10/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the ld CIT(A)-XXV, New Delhi dated 08.03.2018 for the Assessment Year 2013-14.

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copy of Form No. 3 issued on 05.04.2021 and therefore, it was stated that the appeal of the assessee may be treated as withdrawn.

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

We have carefully perused the letter dated 23.09.2021 submitted by the assessee along with Form No. 3 issued by Ld PCIT, Delhi-1 on 05.04.2021 wherein, for Assessment Year 2013- 14 the assessee has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020. In view of this the appeal of the assessee is dismissed as withdrawn.

CONTENTRA TECHNOLOGIES INDIA PVT. LTD.,NEW DELHI vs. ITO, WARD- 6(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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