What did the Tribunal hold?

The Tribunal noted that the assessee had filed Forms 1 and 2 under the Vivad se Vishwas Scheme and was awaiting Form 3. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order. The assessee had also filed declarations under the Vivad se Vishwas Scheme, 2020, but Form No. 3 was still awaited.

What were the issues?

The primary issue was the pendency of Form No. 3 under the Vivad se Vishwas Scheme and its impact on the ongoing appeal.

Rakesh Kumar Goel vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Suresh Gupta, C.A

For Respondent: Shri Ramesh Kumar, Sr. DR

Hearing: 25/11/2020Pronounced: 25/11/2020

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the CIT (Appeals)-36, New Delhi dated 15.01.2019.

At the time of hearing the Counsel of the assessee submitted that assessee has already filed Form Nos. 1 & 2 under Vivad se Vishwas Scheme, 2020. However, till date Form No. 3 has not been issued. 3. The ld. DR submitted that Form No. 3 is awaited. 4. We have carefully considered the application of the assessee. Assessee has already filed Form Nos. 1 and 2 under Direct Taxes Vivad se Vishwas Scheme, 2020 in Form Nos. 1 and 2 and Form No. 3 is yet to be issued. In view of this we dismiss the appeal of the assessee as withdrawn with a liberty to the assessee to file Miscellaneous application for recall of this appeal in case Form No. 3 is not issued to the assessee. Accordingly appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on : 25/11/2020.

RAKESH KUMAR GOEL,DELHI vs. ITO, WARD- 13(2), NEW DELHI

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