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 Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order. Subsequently, the assessee opted for settlement 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Partap Singh, Palwal 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 Kapil Agarwal, C.A.;

For Respondent: Shri Rajesh Kumar, Sr. DR;

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

Assessee by : Shri Kapil Agarwal, C.A.; 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 (Appeals), Faridabad, dated 18.02.2019 for the Assessment Year 2010-111.

When the matter is called up for hearing the ld. AR of the assessee submitted a letter dated 28.01.2021 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.

In view of the above facts the appeal of the assessee is dismissed as withdrawn.

Accordingly, appeal of the assessee is dismissed. Order pronounced in the open court on 03/02/2021.

PARTAP SINGH,PALWAL vs. ITO WARD - 11(1), FARIDABAD

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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