SMT.DIVYA DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

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ITA 84/JAB/2019Status: DisposedITAT Jabalpur23 June 2021AY 2013-142 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 held that the Vivad Se Vishwas Act, 2020, provides for the withdrawal of appeals upon settlement of disputes. Therefore, the assessee's appeal became not maintainable and was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2019, and paid the settlement amount. The Revenue accepted the scheme and issued a certificate.

What were the issues?

Whether an appeal filed before the Tribunal is maintainable after the assessee has opted for and settled the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Appellant: Ms. Apoorva Agrawal, Adv. (for Sh. Sapan Usrethe, Adv.)
For Respondent: Ms. Swati Agarwal, Sr. DR
Hearing: 23/06/2021Pronounced: 23/06/2021

ORDER

Per Sanjay Arora, AM

1.

This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 21/8/2019, dismissing the assessee’s appeal contesting her assessment under section 147 read with sec.143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2013-14 vide Order dated 07/12/2018.

2.

At the very outset, it was submitted by Ms. Apoorva Agarwal, Adv., representing the assessee, that the assessee had opted for the Vivad Se Vishwas Scheme, 2019 in respect of her captioned appeal, which stands since accepted by the Revenue, with it issuing, toward the same, Form-3, i.e., the certificate under the Direct Tax Vivad Se Vishwas Act, 2020 (‘DTVsV Act’) read with the 1

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