MSD CONSTRUCTIO0NS P.LTD,NEW DELHI vs. ACIT, WARD-17(2), NEW DELHI

PDF · subscribers
ITA 1354/DEL/2019Status: DisposedITAT Delhi06 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The Tribunal disposed of the appeal as withdrawn, subject to the issuance of Form No. 3 in favour of the assessee under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently settled the matter under the Vivad se Vishwas Scheme, 2020, and received Form No. 1 & 2.

What were the issues?

The primary issue was the disposal of the appeal 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 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)-6, Delhi dated 16.01.2019 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 He has, therefore, submitted that appeal of assessee may be dismissed as withdrawn, subject to issue of Form No. 3.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 1354/Del./2019

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.

Recent GST High Court judgments

Search GST case law →