What did the Tribunal hold?

The Tribunal acknowledged the assessee's participation in the Vivad se Vishwas Scheme and the issuance of Form No. 3. Based on the assessee's request, the appeal was dismissed as withdrawn.

The assessee availed the benefit under the Vivad se Vishwas Scheme, 2020, and received Form No. 3. Consequently, the assessee requested the withdrawal of the appeal.

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Rajesh Jain vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-2” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI ANIL CHATURVEDI

Hearing: 23.12.2020Pronounced: 23.12.2020

For Assessee : Shri Nipun Mittal, C.A. For Revenue : Mr. Sri Prakash Dubey, Sr.DR Date of Hearing : 23.12.2020 Date of Pronouncement : 23.12.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal has been directed against the Order of the Ld. CIT(A)-20, New Delhi, Dated 20.12.2018, for the A.Y. 2015-2016.

We have heard the Learned Representatives of both the parties through video conferencing and perused the material on record.

2 ITA.No.2445/Del./2019 Shri Rajesh Jain, Delhi. 3. Learned Counsel for the Assessee submitted that assessee has availed the benefit under VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 have been issued in favour of the assessee. Therefore, appeal may be dismissed as withdrawn.

In view of the above, appeal of assessee is dismissed as withdrawn.

In the result, appeal of Assessee dismissed as withdrawn.

Order pronounced in the open Court.

RAJESH JAIN,DELHI vs. ITO, WARD-61(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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