RAJNI SINGLA,NEW DELHI vs. ITO, WARD-40(5), NEW DELHI

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ITA 310/DEL/2019Status: DisposedITAT Delhi25 November 2020AY 2014-152 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 and a Form No. 3 was issued. Consequently, the appeal filed by the assessee was treated as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT). During the hearing, it was submitted that the assessee had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed in light of the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Rahul Chaurasia, 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.

1.

This appeal is filed by the assessee against the order of the CIT (Appeals)-14, New Delhi dated 18.12.2018 for the Assessment Year 2014-15.

2.

At the time of hearing the assessee submitted that assessee has already opted for Vivad se Vishwas Scheme, 2020 and Form No. 3 has been issued by the Pr. Commissioner of Income Tax on 17.11.2020. 3. In view of this the appeal filled by the assessee is treated as withdrawn and hence dismissed.

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

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