ITRON INDIA PVT. LTD.,NOIDA vs. DCIT, NEW DELHI

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ITA 1419/DEL/2015Status: DisposedITAT Delhi19 January 2021AY 2010-112 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The Tribunal treated the assessee's appeal as withdrawn due to the opting for the Vivad se Viswas Scheme. The appeal was dismissed with liberty to recall the order if Form 3 was not issued.

What were the facts?

The assessee had filed an appeal for Assessment Year 2010-11. The assessee subsequently opted for the Direct Taxes Vivad se Viswas Scheme, 2020, by filing Forms 1 and 2.

What were the issues?

Whether an appeal should be treated as withdrawn when the assessee opts for a dispute resolution scheme like Vivad se Viswas.

Which sections of the Income-tax Act were involved?

DIRECT TAX VIVAD SE VISHWAS ACT, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Bhawan Dhoopar, CA
For Respondent: Shri Subha Kant Sahu, Sr. DR
Hearing: 06/11/2020Pronounced: 19/01/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the Id Dy. Commissioner of Income Tax, Circle-12(2), New Delhi dated 30.12.2014 for Assessment Year 2010-11.

2.

When the matter was called up for hearing the assessee submitted that assessee has already filed form number 1 and 2 on 22 September 2020 Under the provisions of the DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . However form number three has still not been issued. The authorised representative submitted that if the appeal of the assessee may be treated as withdrawn subject to the liberty that in case form number 3 is not issued by the revenue, the order would be recalled.

3.

The learned departmental representative did not express any reservation on this issue.

4.

We have carefully considered the rival contentions and find that the assessee has already opted for The Direct Taxes Vivaad se Viswas Scheme, 2020 for settlement of dispute by filing Form No. 1 and 2 on 22nd of September 2020. In view of this the appeal of the assessee is Page | 1

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