GURPREET SINGH DHILLON,NEW DELHI vs. ACIT, CIRCLE-32(1), NEW DELHI

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ITA 4984/DEL/2018Status: DisposedITAT Delhi20 September 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the appeal had been settled under the VSV scheme, leading to a full and final settlement of the outstanding demand. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee subsequently opted for the 'Vivad se Vishwas Scheme' (VSV) Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme and settling the demand.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI G. S. PANNU & MS SUCHITRA KAMBLE

For Respondent: Ms. Anima Barnwal, Sr. DR
Hearing: 20.09.2021Pronounced: 20.09.2021

ORDER

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against order dated 01/05/2018 passed by CIT(A)-18, New Delhi for assessment year 2011-12.

2.

Before us, the Ld. AR vide letter dated 02.09.2021 has submitted that the assessee has opted for “Vivad se Vishwas Scheme” (VSV) Act, 2020 on 19.05.2020, and the appeal has been settled under the scheme after issuance of Form No. 5 dated 05/01/2021 in full and final settlement of outstanding demand.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn. The appeal of the assessee is dismissed as withdrawn.

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