ASHOK GUPTA,NEW DELHI vs. ITO WARD - 41(4), NEW DELHI

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ITA 6971/DEL/2019Status: DisposedITAT Delhi22 February 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the dispute was settled under the Vivaad Se Vishwas Act, as evidenced by the issuance of Form No. 3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's counsel stated that the dispute has been settled under the Direct Taxes Vivaad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivaad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad Se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-I: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Appellant: Shri Akhilesh Kumar, Adv, Shri Pushkar Pandey, Adv
For Respondent: Shri Sajiv Mahajan, Sr. DR
Hearing: 22/02/2021Pronounced: 22/02/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A)-14, Delhi dated 17.06.201 for Assessment Year 2011-12.

2.

At the time of hearing the ld counsel for the assessee submitted that assessee has opted for settlement of the dispute in this appeal under Direct Taxes Vivaad Se Vishwas Act 2020 and Form No. 3 has already been issued by the Pr. CIT, Delhi 15 on 30.01.2021. Therefore, the appeal of the assessee may be treated as withdrawn. The ld DR concurred with the views of the ld AR.

3.

On careful consideration of the facts, it is found that impugned dispute in this appeal has already been settled by issue of Form No. 3 by the Pr. CIT, Delhi 15 on 30.01.2021 under Direct Taxes Vivaad Se Vishwas Act 2020. Thus, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 22/02/2021. -Sd/- -Sd/- (KULDIP SINGH) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/02/2021 A K Keot Page | 1

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