GANGA SINGH RAWAT,NEW DELHI vs. ITO WARD 1(4)(5), UTTRAKHAND

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ITA 2563/DEL/2019Status: DisposedITAT Delhi13 July 2021AY 2015-162 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 dismissed the assessee's appeal as infructuous due to the assessee opting for the Vivad se Vishwas Scheme. Liberty was granted to approach the Tribunal if Form 3 was not issued.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The Revenue informed the Tribunal that the assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2020, and submitted the necessary forms.

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad se Vishwas Scheme on the pending appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN B-BENCH, NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI B.R.R. KUMAR

Hearing: 13.07.2021Pronounced: 13.07.2021

PER B.R.R.KUMAR, ACCOUNTANT MEMBER :

1.

This appeal has been filed by the assessee against the order of the ld. CIT(A)-Dehradun dated 15.01.2019. 2. At the outset, it was brought to the notice of bench by the ld. Sr. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Scheme, 2020” and has already submitted Form 1 and 2.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous with liberty to assessee to approach the Tribunal in case the “Form 3” has not been issued by the designated authority. The revenue is hereby granted liberty to approach to Tribunal in case Form 3 has not been issued.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in open court on this 13th day of July, 2021.

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