MADHU GUPTA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI
What did the Tribunal hold?
The Tribunal disposed of the appeal in terms of the Vivad se Vishwas Scheme, 2020, as the assessee had availed the benefit of the scheme to settle the dispute. This is subject to approval by the Competent Authority.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for AY 2017-2018. Subsequently, the assessee filed a declaration under the Direct Taxes Vivad se Vishwas Scheme, 2020 to settle the matter.
What were the issues?
Whether the appeal can be disposed of in terms of the Vivad se Vishwas Scheme, 2020 when the assessee has opted for it.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES “SMC-2” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
ORDER PER BHAVNESH SAINI, J.M.
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-27, New Delhi, Dated 28.06.2019, for the A.Y. 2017-2018. 2. We have heard the Learned Representative of both the parties through video conferencing and perused the material available on record.
2 ITA.No.6158/Del./2019 Smt. Madhu Gupta, Delhi. 3. The Learned Counsel for the Assessee at the outset submitted that assessee has filed Declaration in Form Nos.1 and 2 with the Income Tax Department under the Direct Taxes VIVAD SE VISHWAS SCHEME, 2020 to settle the matter. He has, therefore, submitted that appeal could be disposed of in terms thereto. Copy of Form Nos. 1 and 2 Dated 10.08.2020 are placed on record.
In view of the above fact, since assessee has availed the benefit under VIVAD SE VISHWAS SCHEME, 2020 to settle the matter, therefore, the appeal of the assessee stands disposed of in terms thereof, subject to approval of the same by the Competent Authority. Appeal of the assessee is accordingly disposed of.
In the result, appeal of the assessee disposed of.
Order pronounced in the open Court.
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