SHRI KIRSHAN,DELHI vs. ITO, WARD-38(5), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee's declaration under the Vivad Se Vishwas Act was accepted, and Form 5 was issued. Therefore, the dispute was resolved.
What were the facts?
The assessee filed an appeal against an order of the CIT(A) for AY 2010-11. The assessee sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
Whether an appeal can be withdrawn when the dispute has been settled under the Vivad Se Vishwas Act.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI SAKTIJIT DEY
This is an appeal by the assessee against order dated 02.08.2019 of learned Commissioner of Income Tax (Appeals)-13, New Delhi, for the assessment year 2010-11.
Learned counsel for the assessee, on instruction, sought withdrawal of the present appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020.
Learned Departmental Representative did not object to the aforesaid request of the assessee.
Having considered the submissions of the parties and perused the materials on record, I find that the designated authority has issued Form 5 on 08.04.2021 accepting assessee’s declaration filed under the Direct Tax Vivad Se Vishwas Act, 2020. Thus, with the issuance of Form 5 by the designated authority, a copy of which is placed on record, for all practical purposes, the dispute arising in the present appeal stands resolved.
In view of the aforesaid, I permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 1st September, 2022
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