ACIT, NEW DELHI vs. M/S. S.P. SINGLA CONSTRUCTION P LTD., NEW DELHI

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ITA 5164/DEL/2016Status: DisposedITAT Delhi10 February 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged that the matters had become infructuous due to the settlement under the Vivad se Vishwas Scheme. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The assessee's counsel submitted that the issues in both cross-appeals were settled under the Vivad se Vishwas Scheme, 2020. Requisite forms were issued in favor of the assessee for both appeals.

What were the issues?

Whether the appeals have become infructuous due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 10.02.2021Pronounced: 10.02.2021

Both the cross-appeals are directed against the Order of the Ld. CIT(A)-29, New Delhi, Dated 30.06.2016, for the A.Y. 2011-2012.

2.

Learned Counsel for the Assessee submitted that the issues involved in both the cross-appeals have already been settled in VIVAD SE VISHWAS SCHEME, 2020 and requisite Form have already been issued in favour of the assessee in both the appeals. He has, therefore, submitted that both the matters have become infructuous and may kindly be treated as dismissed as withdrawn. Copy of Form- 3 is placed on record.

3.

In view of the above, both the cross-appeals are dismissed as withdrawn.

4.

In the result, both the cross-appeals are dismissed as withdrawn.

3 ITA.Nos.5164 & 4950/Del./2016 M/s. SP Singla Construction P. Ltd., New Delhi. Order pronounced in the open Court.

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