VIVEK CHOPRA,NEW DELHI vs. JCIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme. Consequently, the appeal was treated as withdrawn by the assessee.
What were the facts?
The assessee filed an appeal against an order for Assessment Year 2011-12. The assessee subsequently applied for settlement under the 'Direct Tax Vivad se Vishwas Scheme, 2020' and paid the due tax.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme.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
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 filed an application for settlement of dispute under ‘Direct Tax Vivad se Vishwas Scheme, 2020 and has also paid due tax. 3. The ld. DR submitted that as assessee has already opted for Vivad se Vishwas Scheme, this appeal is to be treated as withdrawn.
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