ITO, Ward- 2(3), Noida V. Naresh Chand, Gautam Budh Nagar

CO 39/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9036 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-11-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 17-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6

Judgement Text

1 CO No. 39/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER C.O. No. 39/Del/2020 [ In ITA No. 6825/DEL/2019] [Assessment Year: 2010-11] Income-tax Officer, Ward-2(3), Noida. Vs Naresh Chand, S/0 Late Shri Rohtash Tyagi, Villae- Chhapraula, Pargana & Tehsil Dadri, Gautam Budh Nagar-201009 PAN:AUEPN4259Q APPELLANT RESPONDENT Assessee represented by Sh. Sunil Kumar Tyagi, CA Department represented by Sh. M. Baranwal, CIT DR & Sh. R.K. Jain, Sr. DR Date of hearing 03.11.2022 Date of pronouncement 03.11.2022 O R D E R PER KUL BHARAT, JM: This cross-objection, filed by the Revenue arises out of ITA no. 6825/Del/2019, filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-I, Noida, dated 31.12.2018, pertaining to the assessment year 2010-11. 2. It is stated by the learned counsel for the assessee that the assessee has settled the dispute by opting Vivad Se Viswas Scheme, after the matter was set aside by the Tribunal. In support a copy of Form-5, order for full and final settlement of tax arrear u/s 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) has 2 CO No. 39/Del/2020 been filed. It is contended that the Vivad Se Vishwas scheme was opted by the assessee during the pendency of the appeal before the Tribunal. 3. Learned CIT(DR) has not rebutted the contention made on behalf of the assessee. 4. We have heard learned Authorized Representatives of the parties and perused the material available on record. Since the dispute for the assessment year in question has been settled under Vivad Se Viswas Scheme, the present cross-objection filed by the Revenue has been rendered infructuous and stands dismissed accordingly. 5. Revenue’s cross objection is dismissed as infructuous. Order pronounced in open court during the course of hearing on 3 rd Nov. 2022. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI