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. Consequently, the appeal was allowed to be withdrawn.

The assessee filed an appeal for assessment year 2015-16. During the hearing, the assessee stated they opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020 and had filed the necessary forms.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Deepak Choudhary, New Delhi vs ACIT | ITAT Delhi 2022

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

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI YOGESH KUMAR US

For Appellant: Ms. Roma Bedi

For Respondent: Shri R. S. Yadav

Hearing: 22.06.2022Pronounced: 22.06.2022

This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. Commissioner of Income Tax (Appeals)-11, New Delhi, dated 30.11.2018.

At the time of hearing the assessee 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. Therefore, the appeal of the assessee may be allowed to be withdrawn.

The ld. DR also agreed with the above contentions.

On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 16th February, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on : 22/06/2022.

DEEPAK CHOUDHARY,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

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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