PREETI KHANDELWAL,DELHI vs. ITO WARD 34(3), NEW DELHI

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ITA 6353/DEL/2019Status: DisposedITAT Delhi24 June 2022AY 2010-112 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 the dispute had been settled under the Vivad Se Vishwas scheme, as evidenced by Form 5 issued by the designated authority. Therefore, the assessee was permitted to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for assessment year 2010-11. The assessee subsequently sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Act.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: ‘A’ NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY

Hearing: 24.06.2022Pronounced: 24.06.2022

Date of hearing 24.06.2022 Date of pronouncement 24.06.2022 ORDER PER SAKTIJIT DEY, JM:

This is an appeal by the assessee against order dated 31.05.2019 of learned Commissioner of Income Tax (Appeals) -12, New Delhi, for the assessment year 2010-11.

2.

When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 16th June, 2022 seeking withdrawal of the appeal as the dispute arising in the appeal has been settled under Direct Tax Vivad Se Vishwas Act, 2020. A copy of Form 5 dated 13th September, 2021 issued by the designated authority has been enclosed to the aforesaid letter.

3.

Learned Departmental Representative did not object to assessee’s request for withdrawal of the appeal.

4.

Having heard learned Departmental Representative and perused the materials on record, we find, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas Scheme – 2020, the designated authority has issued Form 5. Thus, for all practical purposes, the dispute arising in the present appeal stands settled.

Therefore, we permit the assessee to withdraw the present appeal.

Accordingly, appeal is dismissed as withdrawn.

5.

In the result, appeal is dismissed.

Order pronounced in the open court on 24th June, 2022

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