VINOD KUMAR JAIN,DELHI vs. ITO, WARD-47(3), NEW DELHI
What did the Tribunal hold?
The Tribunal noted the assessee's submission regarding opting for the Vivad se Vishwas Scheme and the filing of relevant forms. Consequently, the appeal was dismissed as withdrawn.
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.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to 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
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-16, New Delhi, Dated 29.04.2019, for the A.Y. 2015-2016.
2 ITA.No.5948/Del./2019 Shri Vinod Kumar Jain, Delhi. 2. We have heard the Learned Representatives of both the parties through video conferencing and perused the material available on record.
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 He has, therefore, submitted that appeal of assessee may be dismissed as withdrawn.
In view of the above, appeal of assessee is dismissed as withdrawn, subject to issue of Form No.3 in favour of the assessee by the Department.
In the result, appeal of assessee dismissed.
Order pronounced in the open Court.
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