M/S. MEGA CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 102/DEL/2014Status: DisposedITAT Delhi27 November 2020AY 2006-072 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as infructuous, with liberty to approach the Tribunal if Form 3 was not issued.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal is infructuous due to the assessee opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. Kuldip SinghDr. B. R. R. Kumar

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 23.11.2020Pronounced: 27.11.2020

Per Kuldip Singh, Judicial Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT (A)-IX New Delhi dated 29.11.2013.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 and 2.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous with liberty to the assessee to approach the Tribunal in case the “Form 3” has not been issued by the designated authority.

102/Del/2014 Mega Corporation Ltd.

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