LUCKY PAINTS & HARDWARE HOUSE,NEW DELHI vs. ITO WARD - 49(2), NEW DELHI

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ITA 5944/DEL/2019Status: DisposedITAT Delhi21 December 2020AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad se Vishwas Scheme, 2020 and filed the necessary forms.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-1” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 21.12.2020Pronounced: 21.12.2020

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-17, New Delhi, Dated 11.06.2019, for the A.Y. 2014-2015.

2 ITA.No.5944/Del./2019 M/s. Lucky Paints and Hardware House , New Delhi. 2. We have heard the Learned Representatives of both the parties through video conferencing and perused the material available on record.

3.

Learned Counsel for the Assessee has filed letter stating therein that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form Nos.1 and 2. He has, therefore, submitted that appeal of assessee may be dismissed as withdrawn.

4.

In view of the above, appeal of assessee is dismissed as withdrawn, subject to issue of Form No.3 in favour of the assessee by the Department.

5.

In the result, appeal of assessee dismissed.

Order pronounced in the open Court.

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