MANOJ SINGHAL,NEW DELHI vs. ACIT, CIRCLE-34(1), NEW DELHI

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ITA 6657/DEL/2019Status: DisposedITAT Delhi01 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 Form No. 5 under the Vivad Se Vishwas Act, 2020, had been issued to the assessee. Consequently, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. During the hearing, the assessee submitted an application to withdraw the appeal as they had opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDISHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri Jitender Chand, Sr. D. R.;
Hearing: 01/09/2022

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

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-12, New Delhi [hereinafter referred to CIT (Appeals)] dated 21.06.2019 for assessment year 2016-17.

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 appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already issued order in Form No. 5 under the Scheme for final settlement of arrears of taxes under the said Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn.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. 5 dated 01.11.2021 has been issued to the assessee by the Department under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed to be withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on : 01/09/2022.

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