SANJAY KUMAR GUPTA,NEW DELHI vs. ITO WARD-61(1), NEW DELHI

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ITA 5097/DEL/2019Status: DisposedITAT Delhi22 June 2022AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the disputed demand was settled under the Vivad se Vishwas Act, 2020. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee later settled the disputed demand under the Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the disputed demand has been settled under a settlement scheme like Vivad se Vishwas.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH N. K. BILLAIYA & SH. YOGESH KUMAR US

Hearing: 22/06/2022Pronounced: 22/06/2022

This appeal by the assessee is preferred against the order of the CIT(A)-20, New Delhi dated 18.03.2019 pertaining to A.Y.2014-15.

2.

At the very outset, the Counsel for the assessee brought to our notice that the disputed demand has been settled by the assessee under the VSVS Act, 2020. The Counsel supplied form No.5 which is placed on record.

3.

Considering the facts that the demand has been settled under VSVS Act, 2020. The Appeal filed by the assessee is dismissed as withdrawn.

4.

Decision announced in the open court on 22.06.2022.

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