ROMI SHIV,MEERUT vs. DCIT, CIRCLE- 2, MEERUT

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ITA 7008/DEL/2017Status: DisposedITAT Delhi15 December 2020AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the assessee's decision to settle the dispute under the Vivad se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. At the outset, the assessee's counsel informed the tribunal that the assessee had opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas scheme.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 ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH

For Appellant: Shri Vinod Goyal, Adv
Hearing: 17.12.2020Pronounced: 17.12.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A), Meerut dated 09.11.2017 pertaining to Assessment Year 2011-12.

2.

At the very outset, ld. counsel for the assessee stated that the assessee has decided to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has, accordingly, filed declaration in Form Nos. 1 and 2 dated 21.03.2020.

3.

On such concession, the appeal of the assessee is dismissed as withdrawn.

4.

However, if for some technical reason the dispute could not be settled under the Vivad se Vishwas Scheme, then the assessee is at liberty to approach the Tribunal for restoration of the appeal.

5.

In the result, the appeal of the assessee in is dismissed as withdrawn.

The order has been pronounced in the open court in the presence of representatives of both the sides on 17.12.2020.

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