VIVEK SURI,NEW DELHI vs. ACIT CIRCLE-45(1), NEW DELHI

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ITA 8025/DEL/2019Status: DisposedITAT Delhi13 February 2023AY 2015-162 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the Tribunal is deemed withdrawn upon issuance of a certificate by the designated authority. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application for withdrawal of the appeal due to a settlement reached under The Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the ITAT is deemed withdrawn upon settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 4(2),Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. G.S.PANNU, HON’BLE & SH. ANUBHAV SHARMA

For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 27.01.2023Pronounced: 13.02.2023

This appeal has been preferred by the assessee against the appellate order dated 28.08.2019 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 15, New Delhi being appeal no. 246/17-18.

2.

Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).

Sh. Vivek Suri 2 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record.

4.

The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued.

5.

In the light of aforesaid, the appeal in hand stands dismissed.

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