SHREE GIRIRAJ STEELS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

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ITA 6189/DEL/2018Status: DisposedITAT Delhi14 September 2021AY 2009-102 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 that the assessee had opted to settle the dispute under the Vivaad se Vishwas Act. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2009-10. During the hearing, the assessee stated they 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: MS. SUCHITRA KAMBLE & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Akarti Dhwawan, Adv
For Respondent: Shri Rakesh Dubey, Sr. DR
Hearing: 14/09/2021Pronounced: 14/09/2021

Assessee by : Ms. Akarti Dhwawan, Adv Revenue by: Shri Rakesh Dubey, Sr. DR Date of Hearing 14/09/2021 Date of pronouncement 14/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order passed by the ld CIT(A)-30, New Delhi dated 31.07.2018 for 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copy of Form No. 3 issued on 08.01.2021 and therefore, it was stated that the appeal of the assessee may be treated as withdrawn.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 13.09.2021 submitted by the assessee along with Form No. 3 issued by Ld PCIT, Delhi-7 on 08.01.2021 wherein, for Assessment Year 2009- 10 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 In view of this the appeal of the assessee is dismissed as withdrawn.

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