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 Therefore, the appeal was dismissed as withdrawn.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 filed an appeal against the CIT(A) order. Subsequently, the assessee opted for settlement under The Direct Taxes Vivaad Se Vishwas Scheme, 2020, by filing the necessary forms.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Rachna Maloo, New Delhi vs DCIT | ITAT Delhi 2021

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

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Respondent: Shri Rajesh Kumar, Sr. DR

Hearing: 02/02/2020Pronounced: 02/02/2021

PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the ld CIT(A)-29, New Delhi dated 21.12.2018 for the Assessment Year 2011-12. 2. When the matter is called up for hearing a letter dated 12.01.2021 has been submitted by the assessee 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 on 03.12.2020. Subsequently, form No. 3 as per section 5(1) of the Vivaad Se Vishwas Scheme, 2020 was also issued to the company on 10.12.2020. 3. In view of the above facts the appeal of the assessee is dismissed as withdrawn.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. - - (BHAVNESH SAINI) ACCOUNTANT MEMBER Dated: 02/02/2021 A K Keot

RACHNA MALOO,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, 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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