What did the Tribunal hold?

The assessee's counsel submitted a letter stating that the client had filed an application under the Vivad se Vishwas Scheme, 2020, which was approved. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2010-2011. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the status of the appeal given the assessee's non-appearance and the subsequent filing under the Vivad se Vishwas Scheme.

M/S Card Systems Pvt. Ltd. vs DCIT | ITAT Delhi 2021

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

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 22.03.2021Pronounced: 22.03.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.5439/Del./2015 Assessment Year 2010-2011 M/s. Card Systems Private The DCIT, Limited, New Delhi-110003. PAN AAACC0927D [vs. Circle-3(1), C/o. M/s. N.K. Bhargava & Co. C-31, 1st Floor, Acharya New Delhi. Niketan, Mayur Vihar Phase-1, Delhi – 110 091. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ashok Gautam, Sr. DR Date of Hearing : 22.03.2021 Date of Pronouncement : 22.03.2021 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-2, New Delhi, Dated 26.12.2014, for the A.Y. 2010-2011.

None appeared on behalf of the assessee. However, Learned Counsel for the Assessee has filed a letter

2 ITA.No.5439/Del./2015 M/s. Card Systems Private Limited, New Delhi. in the Registry stating therein that his client filed an application under VIVAD SE VISHWAS SCHEME, 2020 which has been approved by the Pr. CIT, Delhi and Form No.3 have also been issued by the Department.

In view of the above, we dismiss the appeal of assessee as withdrawn.

Order pronounced in the open Court.

M/S CARD SYSTEMS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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