JBM OGIHARA AUTOMOTIVE INDIA LTD,NEW DELHI vs. ADDI. CIT RANGE-13, NEW DELHI

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ITA 4529/DEL/2019Status: DisposedITAT Delhi05 January 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal disposed of the appeal as withdrawn, subject to the issuance of Form No. 3 under the Vivaad se Vishwas Scheme in favour of the assessee.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee had also opted for the Vivaad 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivaad se Vishwas Scheme.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

आदेश /O R D E R PER BHAVNESH SAINI, J.M.

1.

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-5, New Delhi dated 27.02.2019 for AY 2014-15.

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 He has, therefore, submitted that appeal of the assessee may be dismissed as withdrawn subject to issue of Form No. 3 in favour of the assessee.

JBM Ogihara Automotive India Ltd. Vs. Addl. CIT/ I.T.A.No.4529/Del/2019/A.Y.2014-15

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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