What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and the department had issued the relevant form. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for AY 2017-18. The assessee later availed the Vivad se Vishwas scheme, and the Income Tax Department issued Form No. 5.

What were the issues?

Whether an appeal filed before the ITAT should be dismissed as withdrawn when the assessee has opted for and been granted relief under the Vivad se Vishwas scheme.

Pooja Arora, New Delhi vs DCIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

Hearing: 14.06.2022

This appeal has been preferred by the Assessee against the order dated 30.04.2019, impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-IV, Kanpur, for the assessment year 2017-18.

The Assessee has submitted that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.

[2]

The Ld. DR did not refute the factual position as narrated by the Assessee.

Considering submission of the Assessee for withdrawal of the appeal and Form-5 dated 11.06.2021 (Copy already on record) issued by the Department, the appeal of Assesseeis liable to be dismissed as withdrawn, hence, ordered accordingly.

In the result, Assessee’s appealunder consideration stands dismissed as withdrawn.

Order pronounced in the open court on 30/06/2022.

POOJA ARORA,NEW DELHI vs. DCIT CENTRAL CIRCLE, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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