SUNIL GOYAL,NOIDA vs. ITO WARD - 63(2), NEW DELHI

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ITA 8129/DEL/2019Status: DisposedITAT Delhi23 February 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that Form No. 3 was issued to the assessee under the Vivaad Se Vishwas Act for the impugned assessment year. Consequently, the appeal was treated as dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the hearing, the assessee's representative submitted a letter stating that the assessee had opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivaad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Appellant: Shri Rajesh Chaudhary, FCA
For Respondent: Shri Sajiv Mahajan, Sr. DR
Hearing: 23/02/2021Pronounced: 23/02/2021

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)-20, New Delhi dated 17/07/2019 for Assessment Year 2011-12.

2.

At the time of hearing of the appeal the ld AR of the assessee submitted a letter dated 12.02.2021 that assessee has opted for settlement of the dispute under Direct Taxes Vivaad Se Vishwas Act 2020 and Form No. 3 is already been issued by the Pr. CIT, Delhi-12 on 28.01.2021.

3.

The ld DR concurred with the views of the ld AR.

4.

On careful perusal it is found that assessee has been issued Form No. 3 on 28.01.2021 u/s 5(1) of the Direct Taxes Vivaad Se Vishwas Act, 2020 for the impugned assessment year. Therefore, the appeal of the assessee is treated as dismissed as withdrawn. Order pronounced in the open court on 23/02/2021. Sd/- Sd/- (KUL BHARAT) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23/02/2021 A K Keot Page | 1

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