BHANU PRATAP SINGH,GHAZIABAD vs. ITO, WARD- 1(5), GHAZIABAD

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ITA 3708/DEL/2018Status: DisposedITAT Delhi03 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Scheme. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for settlement of the dispute under the Direct Taxes Vivaad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivaad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Mahesh B. Chhibber, Adv.;
For Respondent: Shri Rajesh Kumar, Sr. DR;
Hearing: 03/02/2021Pronounced: 03/02/2021

Assessee by : Shri Mahesh B. Chhibber, Adv.; Department by : Shri Rajesh Kumar, Sr. DR; Date of Hearing 03/02/2021 Date of pronouncement 03/02/2021 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)–2, Noida, dated 8.03.2018 for the Assessment Year 2009-10.

2.

When the matter is called up for hearing the ld. AR of the assessee submitted a letter wherein, it is submitted that assessee has already opted for settlement of the dispute involved in this appeal under the Direct Taxes Vivaad Se Vishwas Scheme, 2020 by filing Form Nos. 1 and 2. Subsequently, Form No. 3 as per section 5(1) of the Vivaad Se Vishwas Scheme, 2020 was also issued to the assessee on 23.11.2020.

3.

In view of the above facts the appeal of the assessee is dismissed as withdrawn.

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