HI-TECH CONSTRUCTIONS,NEW DELHI vs. ITO, WARD 62(4), NEW DELHI

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ITA 5576/DEL/2017Status: DisposedITAT Delhi19 January 2021AY 2013-143 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 exercised the option to opt for the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The Revenue representative informed the Tribunal that the assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2020 and submitted relevant forms.

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad se Vishwas Scheme on the pending appeal before the Tribunal.

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: 19.01.2021

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-20,New Delhi, dated 23.06.2017.

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 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.

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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