What did the Tribunal hold?

The Tribunal noted that the dispute had been settled under The Direct Tax Vivaad Se Vishwas Act, 2020. Consequently, the appeal filed by the assessee was treated as withdrawn.

The assessee had filed an appeal against the order of the CIT(Appeals). During the pendency of the appeal, the assessee opted to settle the dispute under The Direct Tax Vivaad Se Vishwas Act, 2020. The necessary forms were issued to the assessee.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn if the dispute has been settled under The Direct Tax Vivaad Se Vishwas Act, 2020.

Total Share Services Private… vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, [ DELHI BENCH “SMC”: NEW DELHI ]

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Vinod Minocha, C. A.;

For Respondent: Shri R. K. Gupta, Sr. D. R.;

Hearing: 10/08/2021Pronounced: 10/08/2021

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

This appeal is filed by the assessee against the order of the ld. CIT (Appeals)–9, New Delhi, dated 20.10.2019, for assessment year 2011-12.

At the time of hearing the counsel of the assessee submitted that the assessee has opted to settle the dispute under The Direct Tax Vivaad Se Vishwas Act, 2020 and has filed the requisite declaration. Form No. 3 has been issued to the assessee on 23.10.2020 and also received Form No. 5 on 10.12.2020. In view of this the above appeal was requested to be withdrawn. 3. The ld. DR did not have any objection to this. 4. In view of the above facts that Form No. 5 has been issued to the assessee on 10.12.2020 and the dispute in this appeal has been settled under The ITA. 9893/Del/2019 Direct Tax Vivaad Se Vishwas Act, 2020, the appeal of the assessee is treated as withdrawn and hence dismissed.

Order pronounced in the open court on : 10/08/2021.

TOTAL SHARE SERVICES PRIVATE LIMITED,NEW DELHI vs. ITO WARD - 25(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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