SH. SUMAN KUMAR PUNN,GURGAON vs. DCIT, NEW DELHI

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ITA 1705/DEL/2017Status: DisposedITAT Delhi16 December 2020AY 2009-102 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 permitted the assessee to withdraw the appeal, subject to the issuance of Form No. 3 under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-2010. The assessee later applied for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas Scheme for dispute resolution.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 16.12.2020Pronounced: 16.12.2020

ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-29, New Delhi, Dated 31.01.2017, for the A.Y. 2009-2010.

2.

Learned Counsel for the Assessee submitted that assessee has applied under VIVAD SE VISHWAS SCHEME,

2 ITA.No.1705/Del./2017 Shri Suman Kumar Punn, Gurgaon. 2020 for settlement of the issue and has filed Form Nos.1 and 2. He has, therefore, submitted that assessee may be permitted to withdraw the appeal, subject to issue of Form No.3 in favour of the assessee.

3.

Considering the above, appeal of assessee is dismissed as withdrawn, subject to issue of Form No.3 in favour of the assessee.

4.

In the result, appeal of Assessee dismissed.

Order pronounced in the open Court.

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