GARIMA GUPTA,NEW DELHI vs. DCIT, CC- 19, NEW DELHI

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ITA 4000/DEL/2017Status: DisposedITAT Delhi19 January 2021AY 2014-153 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 had opted for the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as infructuous, with liberty to approach the Tribunal if Form 3 was not issued.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether an appeal pending before the Tribunal should be dismissed as infructuous when the assessee opts for a settlement scheme like Vivad se Vishwas.

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 ‘C’, NEW DELHI

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

For Appellant: Ms. Rashi Singhal, CA
Hearing: 19.01.2021

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-28,New Delhi, dated 25.05.2017.

2.

At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act, 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.

2 GARIMA GUPTA 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 19/01/2021.

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