SHANKER TRADEX PVT. LTD.,DELHI vs. ITO WARD 23(1), NEW DELHI

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ITA 7584/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 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The tribunal treated the assessee's appeal as withdrawn due to the opting for the Vivad Se Vishwas Scheme. The appeal was dismissed with liberty to apply for recall if Form No. 3 was not issued.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme and filed the necessary forms. The tribunal noted that the assessee had received Form No. 3.

What were the issues?

The primary issue was the status of the appeal after the assessee opted 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 H. S. SIDHU & BEFORE SHRI PRASHANT MAHARISHI

ORDER PER PRASHANT MAHARISHI, AM

This appeal is fixed for clarification as on today which is filed against the order of CIT(A)-25, New Delhi dated 21st August, 2019 for assessment year 2010-11.

2.

The assessee submitted that it has opted for Vivad Se Vishwas Scheme and filed Form No. 1 and 2 on 21st December, 2020. Assessee submits that Form No. 3 is received.

3.

In view of the above facts, the appeal of the assessee is treated as withdrawn and hence dismissed with liberty to the assessee that if Form No. 3 is not issued to the assessee he may prefer an application for recall of this order.

4.

Accordingly, the appeal of the assessee is dismissed.

Order pronounced on 31/12/2020.

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