What did the Tribunal hold?

The Tribunal disposed of the assessee's appeals in terms of the Vivaad se Vishwas Scheme. This was contingent upon the issuance of Form No. 3 in favor of the assessee.

The assessee filed declarations under the Vivaad se Vishwas Scheme to settle tax disputes. The assessee requested the appeals be dismissed as withdrawn, subject to the issuance of Form No. 3.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivaad se Vishwas Scheme.

Shiksha Bharti Shiksha Samiti… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1” 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.

Both the appeals by assessee are directed against the order of Ld. CIT(Appeals)-Rohtak dated 18.03.2019 for AY 2011-12 and dated 29.05.2019 for AY 2011-12.

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

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 He has, therefore, submitted that appeal of the assessee may be dismissed as withdrawn subject to issue of Form No. 3 in favour of the assessee.

Shiksha Bharti Shiksha Samiti Vs. ACIT/ I.T.A.Nos.6407 & 6408/Del/2019/A.Y.2011-12

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

In the result, appeals of the assessee stand disposed off.

Order pronounced in the open court.

SHIKSHA BHARTI SHIKSHA SAMITI,NEW DELHI vs. ACIT CIRCLE, REWARI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments