SUDHA AGARWAL,HARDWAR vs. ITO WARD - 1(3)(3), HARDWAR

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ITA 39/DDN/2019Status: DisposedITAT Dehradun18 May 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for settlement under the Vivaad se Vishwas Act and a Form No. 3 had been issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order. Subsequently, the assessee opted for settlement under the Direct Taxes Vivaad se Vishwas Act, 2020, and filed the necessary declarations.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Direct Taxes Vivaad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI

For Appellant: Shri N. C. Uppdhay, Sr. DR
For Respondent: Shri Dhruv Monga, Adv, Shri N. C. Uppdhay, Sr. DR
Hearing: 05/03/2021Pronounced: 18/05/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A), Dehradun dated 29.03.2019 for the Assessment Year 2014-15, wherein penalty levied by the ld AO u/s 271(1)(c) of the Act of Rs. 3,70,000/- is confirmed for Assessment Year 2014-15.

2.

At the time of hearing the ld AR submitted that the petition dated 17.02.2021 for withdrawal of this appeal for the reason that the assessee has opted for settlement of the dispute by filing a declaration in Form No. 1 and 2 under Direct Taxes Vivaad se Vishwas Act, 2020 on 26.01.2021. Consequently, Form No. 3 has also been issued by the Pr. CIT, Dehradun on 09.02.2021 and therefore, the appeal of the assessee may be treated as withdrawn.

3.

The ld DR did not object to the same.

4.

On careful consideration of the application of the assessee it is noted that the assessee has already applied for settlement of dispute involved in this appeal by filing declaration under the Direct Taxes Vivaad se Vishwas Act, 2020 and consequently form No.3 has also been issued on 09.02.2021.

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