NIRBHAY KUMAR BHARDWAJ,NEW DELHI vs. ACIT, CIRCLE-61(1), NEW DELHI

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ITA 4759/DEL/2018Status: DisposedITAT Delhi28 June 2022AY 2014-153 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 was issued to the assessee under The Direct Tax Vivad Se Vishwas Act, 2020, indicating a full and final settlement. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. During the hearing, the assessee submitted that they had opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn and dismissed when the dispute has been settled under The Direct Tax Vivad Se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” NEW DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD, S.M.C.

Hearing: 28/06/2022

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

1.

This appeal is filed by the assessee for assessment year 2014-15 against the order of the ld. Commissioner of Income Tax (Appeals) -20 [hereafter referred to CIT (Appeals)] New Delhi, dated 27.04.2018.

At the time of hearing the assessee by letter filed on 28th March, 2. 2022 submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that Form No. 5 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 Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on : 28/06/2022.

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