SUSHILA JAIN,GHAZIABAD vs. ITO WARD - 2(3), GHAZIABAD

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ITA 9722/DEL/2019Status: DisposedITAT Delhi28 July 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?

As per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the Tribunal is deemed to have been withdrawn upon the issuance of a certificate under Section 5(1) of the Act. Therefore, the appeal is dismissed.

What were the facts?

The assessee had filed an appeal before the Income Tax Appellate Tribunal. During the hearing, it was informed that the assessee has opted for the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the ITAT is automatically withdrawn upon the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 4(2),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMASMT. SUSHILA JAIN

For Respondent: Shri Abhishek Kumar, Sr. DR
Hearing: 28.07.2022Pronounced: 28.07.2022

This appeal has been preferred by the assessee against the appellate order dated 10.10.2019 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- Ghaziabad being appeal no. 329245740091217.

2.

At the time of hearing, non-appeared for the assessee. However, Ld. Sr. DR placed on record a copy of letter received by the Revenue from the Sri L.M.Aggarwal, Authorised Representative of the assessee informing that assessee has opted under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). Copy of Form No. 5 issued in favour of the assessee is also placed on record.

3.

The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued.

4.

In the light of aforesaid, the appeal in hand stands dismissed.

5.

However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law.

Order pronounced in the open court on 28th July, 2022.

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