NARENDRA SINGH NEGI,DELHI vs. THE INCOME TAX OFFICER, WARD-2(1), DEHRADUN

PDF · subscribers
ITA 207/DDN/2019Status: DisposedITAT Dehradun22 June 2023AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee opted to settle the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2016-17. The assessee subsequently filed a declaration for settlement of dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and furnished proof of tax payment.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH, DEHRADUN

Before: SHRI SAKTIJIT DEY, VICE- & SHRI M. BALAGANESH

Hearing: 22.06.2023Pronounced: 22.06.2023

Assessment Year: 2016-17 Narendra Singh Negi, 251, Versus Income-tax Officer, Azad Hind, CGHS Plot, Ward 2(1), Dehradun. 15, Dwarka, Dehradun. PAN: ABJPN2600D (Appellant) (Respondent) Assessee by : None Revenue by : Sh. A.S. Rana, Sr. DR Date of hearing : 22.06.2023 Date of pronouncement: 22.06.2023 ORDER This is an appeal by the assessee against order dated 15.10.2019 of learned Commissioner of Income-tax (Appeals), Dehradun for the assessment year 2016-17.

2.

When the appeal was called out for hearing, none appeared for the assessee. However, from materials on record, it appears, the assessee has filed a declaration for settlement of dispute under the Direct Tax Vivad Se Vishwas Act, 2020. Copy of certificate issued by the designated authority in Form No. 3 as well as form-4 evidencing payment of tax has been furnished by the assessee.

3.

We have heard learned Departmental Representative.

Considering the fact that the assessee has opted for settling the dispute, arising in the appeal, under Vivad Se Vishwas Act, 2020, we are inclined to dismiss the present appeal as withdrawn.

4.

However, in case, assessee’s declaration under Vivad Se Vishwas Scheme is not finally accepted, liberty is granted to the assessee to seek recall of this order.

5.

In the result, appeal is dismissed.

Order pronounced in the open court on 22/06/2023.

Recent GST High Court judgments

Search GST case law →