ALKA BAJAJ,NEW DELHI vs. ITO WARD -48(3), NEW DELHI

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ITA 6528/DEL/2019Status: DisposedITAT Delhi30 December 2020AY 2011-122 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The Tribunal dismissed the appeal as withdrawn based on the assessee's submission regarding the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recalling of the order if the required form was not issued.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. During the hearing, the assessee's counsel stated that the assessee had opted for the Vivad Se Vishwas Scheme and was awaiting a form from the designated authority.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI H.S. SIDHU

Ms. Alka Bajaj, 980-81/10, Makki Market vs. ITO, Ward-48 (3), Chawri Bazar, New Delhi Delhi (PAN:AAGPB2656K) (Appellant) (Respondent) Assessee by : Sh. V.K. Sabharwal, Advocate Department b : Sh. Prakash Dubey, Sr. DR O R D E R The assessee has filed the present appeal against the impugned order dated 31.05.2019 passed by learned CIT(A), New Delhi relating to the assessment year 2011-12.

2.

At the time of hearing learned counsel for the assessee filed an application dated 29th December, 2020 and stated that assessee have opted for Vivad Se Vishwas Scheme, 2020 and filed application with the department in Form No. 1 and 2 and waiting for Form No. 3 from the designated authority hence assessee wants to withdraw the appeal with liberty to the assessee if Form no. 3 is not issued to the assessee then assessee is at liberty to move an application for recalling of this order.

3.

Learned Sr. DR has not raised any objection.

Alka Bajaj 3. In view of the statement given by the learned counsel for the assessee and no objection raised by the learned Sr. DR, the present appeal is dismissed as withdrawn with liberty to the assessee to file an application for recalling of this order and that will be decided as per law. 4. In the result, the appeal of the assessee is dismissed.

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