INDERPAL KAUR CHNDHOK,DELHI vs. ITO WARD-36(4), NEW DELHI

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ITA 2024/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2015-163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee has availed the benefit under the Vivad se Vishwas Scheme, the appeals stand disposed of in terms thereof, subject to approval by the Competent Authority.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee subsequently filed declarations under the Direct Taxes Vivad se Vishwas Scheme, 2020 to settle the matters.

What were the issues?

Whether the appeal can be disposed of in terms of the Vivad se Vishwas Scheme when the assessee has opted for settlement under the scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E” : DELHI

Before: SHRI R.K. PANDA & Ms. SUCHITRA KAMBLE

Hearing: 29.09.2021Pronounced: 29.09.2021

Inderpal Kaur Chndhok ITO vs. C-11/1, Model Town-3rd, Ward – 36(4) North West Delhi New Delhi Delhi - 110009 PAN AFQPC 3587 F (Appellant) (Respondent) For Assessee : Shri C.S. Anand, Adv. For Revenue : Shri Gaurav Pundir, Sr. D.R. Date of Hearing : 29.09.2021 Date of Pronouncement : 29.09.2021 ORDER PER R.K. PANDA, A.M.

This appeal filed by the Assessee is directed against the order dated 29.11.2018 of the Ld. CIT(A)-12, New Delhi, relating to the A.Y. 2015-16.

2 ITA.No.2024/Del./2019 Inderpal Kaur Chndhok vs ITO 2. We have heard the Learned Representative of both the parties through video conferencing and perused the material available on record.

3.

The Learned Counsel for the Assessee at the outset submitted that assessee has filed Declarations in Form Nos.1 and 2 with the Income Tax Department under the Direct Taxes VIVAD SE VISHWAS SCHEME, 2020 to settle the matters. He has, therefore, submitted that appeals could be disposed of in terms thereto.

4.

In view of the above fact, since assessee has availed the benefit under VIVAD SE VISHWAS SCHEME, 2020 to settle the matters, therefore, the appeals of the assessee stands disposed of in terms thereof, subject to approval of the same by the Competent Authority. Appeals of the assessee are accordingly disposed of.

3 ITA.No.2024/Del./2019 Inderpal Kaur Chndhok vs ITO 5. In the result, all the appeals of the assessee are disposed of.

Order pronounced in the open Court at the time of hearing itself i.e., on 29.09.2021.

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