KOMAL KANODIA,NEW DELHI vs. ITO, WARD-42(4), NEW DELHI

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ITA 793/DEL/2019Status: DisposedITAT Delhi05 January 2023AY 2014-152 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noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the Tribunal is deemed withdrawn upon issuance of a certificate by the designated authority.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. At the time of hearing, the assessee did not appear and instead filed an application for withdrawal of the appeal. This withdrawal was based on 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Whether an appeal pending before the ITAT is deemed withdrawn upon settlement under The Direct Tax Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 4,Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. PRADIP KUMAR KEDIA & SH. ANUBHAV SHARMA

For Respondent: Shri Vijay Kumar Kataria, Sr. DR
Hearing: 05.01.2023Pronounced: 05.01.2023

This appeal has been preferred by the assessee against the appellate order dated 20.12.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 14, New Delhi being appeal no. 175/16-17/10177, New Delhi.

2.

At the time of hearing, non-appeared for the assessee. 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).

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(1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued.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.

6.

However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law.

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