ANKIT GUPTA,NEW DELHI vs. ITO, WARD- 32(2), NEW DELHI

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ITA 6024/DEL/2018Status: DisposedITAT Delhi06 January 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme. Therefore, the appeal was disposed of as withdrawn, subject to the issuance of Form No. 3.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). The assessee subsequently settled the matter under the Vivad se Vishwas Scheme, 2020, and obtained Forms 1 & 2.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 06.01.2021Pronounced: 06.01.2021

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-11, New Delhi dated 18.06.2018 for AY 2010-11. 2. Ld. Counsel for assessee submitted that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No. 1 & 2 have been issued. He has, therefore, submitted that appeal of assessee may be dismissed as withdrawn, subject to issue of Form No. 3.

2 ITA.No 6024/Del./2018

3.

In view of the above, the appeal of assessee stands disposed of in terms above, subject to issue of Form No. 3 in favour of the assessee. Order pronounced in the open Court on 06.01.2021.

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