YAMINI KAPOOR,FARIDABAD vs. ITO WARD - 2(5), FARIDABAD

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ITA 8130/DEL/2019Status: DisposedITAT Delhi23 February 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the dispute was settled under the Direct Taxes Vivaad Se Vishwas Act, 2020, and the due taxes were paid. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's representative stated that the dispute had been settled under the Direct Taxes Vivaad Se Vishwas Act, 2020, and the determined tax had been paid.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the dispute has been settled under the Direct Taxes Vivaad Se Vishwas Act, 2020.

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 Respondent: Shri Sajiv Mahajan, Sr. DR
Hearing: 23/02/2021Pronounced: 23/02/2021

Assessee by : None Revenue by: Shri Sajiv Mahajan, Sr. DR Date of Hearing 23/02/2021 Date of pronouncement 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), Faridabad dated 31.07.2019 for Assessment Year 2011-12.

2.

At the time of hearing the ld AR of the assessee submitted that the assessee has opted for settlement of the impugned dispute involved in this appeal under Direct Taxes Vivaad Se Vishwas Act, 2020 and Form No. 3 has also been issued. Assessee has also paid tax determined therein of Rs. 254388/-.

3.

The ld DR requested for the adjournment in all the cases. In this case, the same has rejected.

4.

On careful consideration as the dispute involved in this appeal has been settled under Direct Taxes Vivaad Se Vishwas Act, 2020 and has also paid due taxes thereon due as determined under Form No. 3 of the Act, the appeal of the assessee is dismissed as withdrawn.

5.

The appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 23/02/2021.

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