YAMINI KAPOOR,NEW DELHI vs. ACIT CENTRAL CIRCLE-16, NEW DELHI

PDF · subscribers
ITA 6127/DEL/2019Status: DisposedITAT Delhi20 September 2022AY 2016-173 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 orders under the Vivad Se Vishwas Scheme were issued by the revenue. Consequently, the assessee's appeals were allowed to be withdrawn.

What were the facts?

The assessee filed appeals against orders of the CIT(Appeals) for AY 2016-17 and 2017-18. The assessee opted to settle the disputes under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be withdrawn as the dispute was settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G. S. PANNUSHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri M. Baranwal
Hearing: 20/09/2022

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

These two appeals are filed by the assessee against separate orders of the ld. Commissioner of Income Tax (Appeals)-XXVI, New Delhi [CIT (Appeals)] both dated 10.06.2019 for the assessment years 2016-17 and 2017-18.

I.T.A. Nos. 6127 & 6128/Del/2019

2.

At the time of hearing the ld. Counsel for the assessee vide application of even date submitted that the assessee has opted to settle the dispute involved in the impugned appeals under The Direct Tax Vivad Se Vishwas Scheme, 2020 and the revenue had already issued order in Form No. 3 and 4 under the Scheme for final settlement of arrears of taxes under the said Scheme. Therefore, the appeals of the assessee may be allowed to be withdrawn.

3.

The ld. DR has no objection.

4.

On careful consideration of the fact it is found that Form No. 3 and 4 dated 13.01.2021 and 14.01.2021 respectively have been issued to the assessee by the Department under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeals of the assessee are allowed to be withdrawn.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on : 20/09/2022.

Recent GST High Court judgments

Search GST case law →