M/S. LITTLE PEOPLE EDUCATION SOCIETY,NEW DELHI vs. JCIT, NEW DELHI

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ITA 4681/DEL/2015Status: DisposedITAT Delhi10 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The Tribunal treated the appeal as withdrawn because the assessee had opted for the Vivad se Vishwas Scheme. The appeal was dismissed with liberty to the assessee to seek recall if Form No. 3 was not issued.

What were the facts?

The assessee opted for the Vivad se Vishwas Scheme and filed the initial forms. The final settlement form (Form No. 3) was awaited from the Income Tax Department.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas Scheme and is awaiting final settlement.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Scheme

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri R.K. Kapoor, CA
For Respondent: Shri Gaurav Dudeja, Sr.D.R

O R D E R PER AMIT SHUKLA, JM This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax-XX, New Delhi for the Assessment Year 2011-12.

2.

At the time of hearing the ld. AR submitted that assessee has already opted for Vivad se Vishwas Scheme and has filed Form Nos. 1 & 2 under that Scheme, but Form No. 3 to be issued settling the dispute in the above impugned appeal is awaited.

3.

The ld. DR submitted that as assessee has already opted for Vivad se Vishwas Scheme, this appeal is to be treated as withdrawn.

4.

We have carefully considered the rival contentions and as submitted by the ld. AR assesse has already opted for Vivad se Vishwas Scheme in this appeal by filing Form Nos. 1 and 2 under that Scheme, but Form No. 3 be issued by the Pr. Commissioner of Income Tax is awaited, therefore, appeal is treated as withdrawn and hence dismissed with a liberty to the assessee that in case Form No. 3 is not issued, assessee may prefer a Miscellaneous Application for recall of this order and then the issue would be decided on merits.

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