SH. GAUTAM GUPTA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 602/DEL/2017Status: DisposedITAT Delhi17 March 2021AY 2011-122 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 noted that the assessee had opted for the Vivad se Vishwas scheme. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Act, 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.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

For Respondent: Ms. Vanita R. Sharna, CIT DR
Hearing: 17.03.2021Pronounced: 17.03.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-28 , New Delhi dated 13.10.2016.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.

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.

2 Gautam Gupta 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 17/03/2021.

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