What did the Tribunal hold?

The Tribunal noted that Form No. 5 was issued to the assessee under The Direct Tax Vivad Se Vishwas Act, 2020. Consequently, the appeal was allowed to be withdrawn.

The assessee filed an appeal for assessment year 2011-12. The assessee subsequently opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn and dismissed upon opting for settlement under the Vivad Se Vishwas Scheme.

Poonam Gupta, Noida vs DCIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, [ DELHI BENCH : “F” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR US

For Respondent: Shri Sanjay Nargas

Hearing: 28.11.2022Pronounced: 30.11.2022

This appeal is filed by the assessee for assessment year 2011-12 against the order of the ld. Commissioner of Income Tax (Appeals)-30, New Delhi, dated 20.02.2018.

2 ITA. 2596/Del/2018 Poonam Gupta, Noida

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020. Form No. 5 has been duly issued by the PCIT, Central I, Delhi. Therefore, the appeal of the assessee may be allowed to be withdrawn.

The ld. DR also agreed with the above contentions.

On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 01st April, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on : 30.11.2022.

POONAM GUPTA,NOIDA vs. DCIT, CENTRAL CIRCLE- 29, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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