NLG GENSETS P.LTD,NEW DELHI vs. ITO, WARD-18(3), NEW DELHI

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ITA 4397/DEL/2019Status: DisposedITAT Delhi23 December 2020AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal disposed of the appeal of the assessee, subject to the issuance of Form No. 3 in favour of the assessee. The appeal was accordingly disposed of.

What were the facts?

The assessee availed settlement under the Vivad se Vishwas Scheme, 2020. The assessee filed the necessary forms and was awaiting the final certificate (Form No. 3).

What were the issues?

The primary issue was the disposal of the appeal in light of the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI ANIL CHATURVEDI

Hearing: 23.12.2020Pronounced: 23.12.2020

-None- Application Filed For Assessee : 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)-6, Delhi, Dated 20.03.2019, for the A.Y. 2009-2010.

2.

We have heard the Learned D.R. through video conferencing and perused the material on record.

2 ITA.No.4397/Del./2019 M/s. NLG Gensets Pvt. Ltd., Delhi. 2. The assessee has filed an application stating there that assessee has availed settlement under VIVAD SE VISHWAS SCHEME, 2020. The assessee filed copy of Form Nos.1 and 2 and stated that assessee is awaiting for issue of Form No.3.

3.

In view of the above, appeal of assessee stands disposed of, subject to issue of Form No.3 in favour of the assessee. Accordingly, appeal of the Assessee is disposed of.

4.

In the result, appeal of Assessee disposed of.

Order pronounced in the open Court.

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