What did the Tribunal hold?

The Tribunal found force in the assessee's contention and noted that Form No. 3 under the Vivad se Vishwas Scheme was on record. Consequently, all appeals were dismissed as withdrawn.

The assessee filed 11 appeals against the CIT(A)'s orders for various assessment years. The assessee brought to the Tribunal's notice that the dispute had been settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Niho Construction Ltd., New Delhi vs JCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI ‘FRIDAY’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri Rajkumar Gupta, CA

Hearing: 05.03.2021Pronounced: 05.03.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

These are a bunch of 11 appeals filed by the same assessee preferred against the order of the CIT(A), New Delhi pertaining to different Assessment years.

At the very outset, the ld. counsel for the assessee brought to our notice that the quarrel has now been settled under the Vivad se Vishwas Scheme, 2020 and for which Forms No. 3 in all the captioned appeals have been issued. Therefore, the appeals may be dismissed as withdrawn.

We find force in the contentions of the ld. counsel for the assessee.

Forms No. 3 are placed on our record. We accordingly, dismiss all these appeals as withdrawn. However, liberty is given to the appellant that if for some technical reason the quarrel is not settled finally, he may approach the Tribunal for recall of the order as per the provisions of law.

In the result, all the above 11 appeals of the assessee are allowed.

The order is pronounced in the open court on 05.03.2021 in the presence of both the representatives.

NIHO CONSTRUCTION LTD.,NEW DELHI vs. JCIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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