SORABH GUPTA,MEERUT vs. ITO, WARD-2(5), MEERUT

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ITA 5460/DEL/2018Status: HeardITAT Delhi07 November 2022AY 2015-162 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 the assessee had been issued Form No. 5 under the Vivad se Vishwas scheme for the dispute. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee submitted a letter stating they had opted for settlement under the Direct Taxes Vivaad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA

For Respondent: Shri Abhishek Kumar, Sr. DR
Hearing: 07/11/2022Pronounced: 07/11/2022

PER ANUBHAV SHARMA, J. M.:

1.

The present appeal has been preferred by the Assessee against the order dated 12.06.2018 of Ld Commissioner of Income Tax (Appeals), Meerut (hereinafter referred as Ld. First Appellate Authority or in short Ld. „FAA‟) in appeal No. 382/2017-18 before it against the order dated 02.02.2018 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) by the Assessing Officer, ld. ITO, Ward-2(5), Meerut (hereinafter referred as the Ld. AO).

2.

At the time of hearing of the appeal the assessee submitted a letter dated 04.11.2022 stating that the assessee has already opted for settlement of the impugned dispute involved in this appeal under the Direct Taxes Vivaad se Vishwas Act, 2020. The relevant form No. 5 issued on 21.12.2021 issued by Ld. Pr. CIT, Ghaziabad. Therefore, the appeal filed by the assessee may be treated as withdrawn.

3.

The ld DR fairly agreed with the above contention.

4.

Giving thoughtful consideration to aforesaid pleas, it is ordered that as Assessee has already been issued Form No. 5 on 21.12.2021 issued by ld. Pr. CIT, Ghaziabad with respect to dispute involved in the above appeal therefore, appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open court on 07/11/2022. - - (ANIL CHATURVEDI) JUDICIAL MEMBER Dated:07/11/2022 A K Keot

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