What did the Tribunal hold?

The tribunal noted that the settlement under the Vivad se Vishwas Scheme rendered the Departmental Appeal infructuous. Consequently, the Cross Objection was dismissed as withdrawn.

The Departmental Appeal and Assessee's Cross Objection were filed against an order for AY 2012-2013. The assessee informed the tribunal that the matter had been settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal and cross-objection are maintainable after settlement under the Vivad se Vishwas Scheme.

ACIT vs Shri Ved Pal Tokas, New Delhi | ITAT Delhi 2021

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

Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA

Hearing: 18.03.2021Pronounced: 18.03.2021

2 ITA.No.1147/Del./2017 & C.O.No.102/Del./2017 Sh. Ved Pal Tokas, New Delhi. ORDER PER BHAVNESH SAINI, J.M. The Departmental Appeal as well as Cross Objection are directed against the Order of the Ld. CIT(A)- 11, New Delhi, Dated 06.12.2016, for the A.Y. 2012-2013.

Learned Counsel for the Assessee submitted that assessee has settled the matter in Departmental Appeal under VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 have already been issued. He has, therefore, submitted that Departmental appeal has become infructuous and he seeks permission to withdraw the cross objection.

In view of the above, the Departmental appeal since have already been settled under VIVAD SE VISHWAS SCHEME, 2020 has become infructuous. The Cross Objection of the assessee is dismissed as withdrawn.

In the result, Departmental appeal and Cross Objection of the Assessee are dismissed.

3 ITA.No.1147/Del./2017 & C.O.No.102/Del./2017 Sh. Ved Pal Tokas, New Delhi. Order pronounced in the open Court.

ACIT, NEW DELHI vs. SHRI VED PAL TOKAS, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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