INDIAN VACCINES CORPORATION LTD.,NEW DELHI vs. DCIT, CIRCLE-12(1), NEW DELHI

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ITA 6369/DEL/2017Status: 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 noted that the assessee had opted for the Vivad se Vishwas Scheme. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application for settlement of dispute under the 'Direct Tax Vivad se Vishwas Scheme, 2020' and paid the due tax.

What were the issues?

Whether an appeal filed before the ITAT should be treated as withdrawn if the assessee opts for the Vivad se Vishwas Scheme.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

For Appellant: Shri Rajat Bajoria, 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-XXII, 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 DR submitted that as assessee has already opted for Vivad se Vishwas Scheme, this appeal is to be treated as withdrawn.

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