DHIANWATI,DELHI vs. ITO WARD-41(1), NEW DELHI

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ITA 8244/DEL/2019Status: DisposedITAT Delhi25 February 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application under the Vivad Se Vishwas Scheme and dismissed the appeal as withdrawn. Liberty was granted to approach the Tribunal if the dispute could not be settled for technical reasons.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee later moved an application under the Vivad Se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 25/02/2021Pronounced: 25/02/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the order of the CIT(A)-14, New Delhi dated 17.06.2019 pertaining to A.Y. 2011-12.

2.

By application dated 22.02.2021 the counsel for the assessee brought to our notice that the appellant has moved an application under Vivad Se Vishwas Scheme, 2020 to settle the dispute.

3.

Noting the fact this appeal by the assessee is dismissed as withdrawn. However, a liberty is given to the assessee to approach the Tribunal, if for some technical reason the dispute could not be settled under the Vivad Se Vishwas Scheme, 2020. The appeal is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. 5. Decision announced in the open court in the presence of both the representatives on 25.02.2021.

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