MRS. SUMEDHA SHARAFF,NEW DELHI vs. ITO, NEW DELHI

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ITA 2543/DEL/2017Status: DisposedITAT Delhi24 February 2021AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee filed an application under the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 24.02.2021Pronounced: 24.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-12, New Delhi dated 30.03.2017.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.

2 Sumedha Sharaff 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 24/02/2021.

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