What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as infructuous.

The assessee filed an appeal against the CIT(A) order. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal is rendered infructuous when the assessee opts for the Vivad se Vishwas scheme.

Krishan Agarwal, New Delhi vs ITO | ITAT Delhi 2023

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

Before: Sh. C. M. GargDr. B. R. R. Kumar

For Appellant: Ms. Shivangi Jain, CA

Hearing: 07.08.2023Pronounced: 11.08.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2015-16 Krishan Agarwal, Vs Income Tax Officer, 53, Zone H-4/5, Suvidha Kunj, Ward-24(3), Pitampura, New Delhi-110034 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACPA5733E Assessee by : Ms. Shivangi Jain, CA Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 07.08.2023 Date of Pronouncement: 11.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the assessee against the order of ld. CIT(A)-8, New Delhi dated 26.08.2019.

At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.

2 Krishan Agarwal 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 11/08/2023.

KRISHAN AGARWAL,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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