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 Therefore, the appeal was dismissed as withdrawn.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 had filed an appeal before the ITAT. Subsequently, the assessee opted for settlement of the dispute 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Sapna Devi Kandoi, New Delhi 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 Tarandeep Singh, Adv.;

For Respondent: Shri Rajesh Kumar, Sr. DR;

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

Assessee by : Shri Tarandeep Singh, Adv.; Revenue by: Shri Rajesh Kumar, Sr. DR; Date of Hearing 02/02/2021 Date of pronouncement 02/02/2021 O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the ld. CIT(A)-14, New Delhi dated 27.06.2019 for the Assessment Year 2011-12.

When the matter is called up for hearing the ld AR of the assessee submitted a letter dated 30.01.2021 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 No. 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 on 23.12.2020.

In view of the above facts the appeal of the assessee is dismissed as withdrawn.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 02/02/2021.

SAPNA DEVI KANDOI,NEW DELHI vs. ITO WARD - 40(1), NEW DELHI

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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