DINESH KR. BAJAJ,NEW DELHI vs. ITO WARD - 47(2), NEW DELHI

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ITA 6527/DEL/2019Status: DisposedITAT Delhi05 January 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's settlement under the Vivad se Vishwas Scheme and disposed of the appeal. The appeal was to be treated as dismissed as withdrawn upon issuance of Form No. 3.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later informed the tribunal that the matter had been settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 05.01.2021Pronounced: 05.01.2021

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-16, New Delhi dated 31.05.2019 for AY 2011-12.

2.

The assessee has filed a letter dated 04.01.2021 intimating therein that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and filed Form No. 1 & 2. He has stated that on issue of Form No. 3 the appeal of the assessee may be treated as dismissed as withdrawn.

3.

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

2 ITA.No.6527/Del./2019

4.

In the result, the appeal of assessee is disposed of in terms above. Order pronounced in the open Court on 05.01.2021.

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