What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn based on the assessee's submission regarding the Vivad Se Vishwas Scheme. The appeal was dismissed, with liberty to recall the order if the settlement under the scheme fails.

The assessee filed an appeal against an order of the CIT(Appeals). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Amba Properties Pvt. Ltd., New… vs ACIT | ITAT Delhi 2021

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

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Sunil Kapoor, C.A.;

For Respondent: Shri Rajesh Kumar, Sr. DR;

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

This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-1, New Delhi dated 28.06.2019 for the Assessment Year 2016-17.

At the time of hearing the assessee submitted a letter dated 29.01.2021 wherein it is stated that assessee has filed on 31st August, 2020, Form Nos. 1 and 2 under Vivad Se Vishwas Scheme, 2020 to settle the tax dispute. It was stated that Form No. 3 has not yet been received. 3. In view of the above facts and after the consent of the ld DR the above appeal is treated as withdrawn and hence, dismissed subject to liberty to the assessee to file application for recall of this order, in case the assessee fails to get the dispute involved in this appeal settled under that scheme. 4. In view of the above facts the appeal of the assessee is dismissed as withdrawn. Page | 1

Order pronounced in the open court on 03/02/2021.

AMBA PROPERTIES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-2(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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