ACIT, NEW DELHI vs. SH. PHOOL SINGH, NEW DELHI

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ITA 3345/DEL/2016Status: DisposedITAT Delhi23 December 2020AY 2011-122 pages

In favour of the assessee: the Revenue'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. Consequently, the appeal filed by the Assessing Officer was treated as withdrawn.

What were the facts?

The Assessing Officer filed an appeal against the CIT(A) order for AY 2011-12. The assessee subsequently filed forms under the Vivad se Vishwas Scheme to settle the dispute.

What were the issues?

Whether the appeal filed by the Assessing Officer should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 BENCH “E”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHIShri Phool Singh, Prop.

For Appellant: Shri Ved Jain, Adv.; &, Shri Akshit Jain, C.A.;
For Respondent: Ms. Aman Preet, Sr. DR;
Hearing: 23/12/2020Pronounced: 23/12/2020
1.

This appeal is filed by the Assessing Officer against the order of the ld. CIT (Appeals)-20, New Delhi, dated 30.03.2016 for the Assessment Year 2011-12.

2.

The assessee has submitted a letter that he has already filed Form Nos. 1 and 2 under Vivad se Vishwas Scheme for settling the above dispute on 29.09.2020. 3. In view of the above fact that assessee has already filed Form Nos. 1 and 2. The appeal filed by the ld. Assessing Officer is treated as withdrawn and hence dismissed, subject to that in case assessee is not issued Form No. 3 for settling the above dispute he is at liberty to file Miscellaneous application for recall of the above order.

4.

Accordingly, the appeal of the ld. Assessing Officer is dismissed as withdrawn.

Order pronounced in the open court on : 23/12/2020.

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