ANJALI MANGAT,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

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ITA 6275/DEL/2019Status: DisposedITAT Delhi15 June 2022AY 2015-163 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 assessee had received orders in Form No. 5 for full and final settlement under the Vivad Se Vishwas Act. Consequently, the appeals were allowed as withdrawn.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 2014-15 and 2015-16. The assessee later opted to settle the disputes under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “A” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASADSHRI PRADIP KUMAR KEDIA

For Appellant: Shri Prabhjot Singh, C.A.; &, Shri Aman Garg, C.A
Hearing: 15/06/2022

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

1.

These two appeals are filed by the assessee against separate orders of the ld. Commissioner of Income Tax (Appeals)-36, New Delhi [hereinafter referred to CIT (Appeals)] dated 11.04.2019 for assessment year 2014-15 and dated 31.05.2019 for assessment year 2015-16. 1 & 6275/Del/2019

2.

At the time of hearing the ld. Counsel for assessee by letter dated 15th June, 2022 submitted that assessee has opted to settle the dispute involved in the impugned appeals under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, both the appeals of the assessee may be considered as withdrawn.

3.

On careful consideration of the fact it is found that Form No. 5 in both the above appeals have been issued to the assessee by the Department on 24th November, 2021 for assessment year 2014-15 and on 31st December, 2021 for assessment year 2015-16 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, both the appeals of the assessee are allowed as withdrawn and hence dismissed.

4.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on : 15/06/2022.

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