SCD TRADING PVT. LTD,NEW DELHI vs. CIT(A)-31, NEW DELHI

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ITA 2285/DEL/2019Status: DisposedITAT Delhi05 January 2021AY 2009-102 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The Tribunal disposed of the assessee's appeal as withdrawn, subject to the issuance of Form No. 3 under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2009-10. The assessee subsequently opted for the Vivad se Vishwas Scheme to settle the tax dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 BENCH “SMC-2” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 24.12.2020

सुनवाईक�तारीख/ Date of hearing: 24.12.2020 05.01.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-31, New Delhi dated 21.12.2018 for AY 2009-10.

2.

We have heard Ld. Representatives of both the parties through Video Conferencing.

3.

Ld. Counsel for assessee submitted that assessee has filed declaration in Form No. 1 & 2 before Income Tax Department and opted for Vivaad se Vishwas Scheme to settle the tax dispute. He has, therefore, submitted that appeal of the assessee may be dismissed as withdrawn subject to issue of Form No. 3 in favour of the assessee.

SCD Trading P. ltd. Vs CIT(A)/ I.T.A.No.2285/Del/2019/A.Y.2009-10

4.

In view of the above, appeal of assessee stands disposed off in terms of the above, subject to issue of Form No. 3 in favour of the assessee.

5.

In the result, the appeal of assessee stands disposed off.

Order pronounced in the open court.

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