KAVITA SHANKAR GARG,SHAMLI vs. ITO, SHAMLI

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ITA 1255/DEL/2017Status: DisposedITAT Delhi25 February 2021AY 2009-102 pages
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 rendered infructuous.

What were the facts?

The assessee filed an appeal against the order of the Principal CIT. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal is maintainable when the assessee has opted for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

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

Before: Sh. K. N. CharyDr. B. R. R. Kumar

For Respondent: Ms. Aashna Paul, CIT DR
Hearing: 25.02.2021Pronounced: 25.02.2021

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

1.

The present appeal has been filed by the assessee against the order of the ld. Pr. CIT, Muzaffarnagar dated 05.01.2017.

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 Kavita Shankar Garg 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 25/02/2021.

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