LP REALTORS PVT LTD,NEW DELHI vs. ITO WARD 15(1), NEW DELHI

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ITA 2245/DEL/2019Status: DisposedITAT Delhi20 January 2021AY 2010-113 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 has exercised the option to opt for the Vivad se Vishwas Scheme. Therefore, the appeals were dismissed as infructuous.

What were the facts?

The assessee filed two appeals before the ITAT. The Revenue brought to the notice of the bench that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2020 and submitted the necessary forms.

What were the issues?

Whether the appeals 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 ‘SMC-1’, NEW DELHI

Before: Sh. BHAVNESH SAINIDr. B. R. R. Kumar

Hearing: 20.01.2021

Heard together (2 matters)

ITA No. 2245/Del/2019
ITA No. 2246/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

These two appeals have been filed by the assessee against the order of the ld. CIT(A)-05,New Delhi, dated 20.12.2018.

2.

At the outset, it was brought to the notice of bench by the ld. Sr. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Scheme, 2020” and has already submitted Form 1 and 2.

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 with liberty to assessee to approach the Tribunal in case the “Form 3” has not been issued by the designated authority. ,2246/Del/2019 2 M/s L P Realtors Pvt. Ltd.

4.

In the result, these two appeals of the assessee are dismissed. Order Pronounced in the Open Court on 20/01/2021.

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