What did the Tribunal hold?

The tribunal acknowledged the assessee's decision to settle the dispute under the Vivaad Se Vishwas Scheme. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee has opted for settlement of the dispute under the Direct Taxes Vivaad Se Vishwas Scheme, 2020. The assessee has filed the necessary forms, and the Department has also issued Form No. 3.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Sunita Choudhry, Ghaziabad vs ITO | ITAT Delhi 2021

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

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Akhilesh Kumar, Adv.; &, Shri Pushkar Pandey, Adv.;

For Respondent: Shri Rajesh Kumar, Sr. DR;

Hearing: 03/02/2021Pronounced: 03/02/2021

Assessee by : Shri Akhilesh Kumar, Adv.; & Shri Pushkar Pandey, 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.

This appeal is filed by the assessee against the order of the ld. CIT(A), Ghaziabad, dated 28.02.2019 for the Assessment Year 2014-15.

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 by the Department.

In view of the above facts the appeal of the assessee is dismissed as withdrawn.

SUNITA CHOUDHRY,GHAZIABAD vs. ITO WARD - 3(5), HAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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