KAVITA GAMBHIR,BAHADURGARH vs. ITO WARD - 2, ROHTAK

PDF · subscribers
ITA 6442/DEL/2019Status: DisposedITAT Delhi10 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 opted for settlement under the Vivad se Vishwas Act and had received the necessary form. Therefore, the Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw their appeal after opting for 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: ‘D’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 10.06.2022Pronounced: 10.06.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 29.05.2019 of learned Commissioner of Income-Tax (Appeals), Rohtak for the assessment year 2015-16.

2.

When the appeal was called for hearing, none appeared for the assessee. However, assessee has filed letter dated 12.05.2022 seeking withdrawal of the appeal, as, she has opted for settling the dispute arising in the appeal under the Direct Tax Vivas se Vishwas Act, 2020 and has received Form 3 issued by the designated authority. A copy of Form 3 has been attached to the aforesaid letter.

3.

Learned Departmental Representative didn’t object to assessee’s request for withdrawal of the appeal.

4.

We have heard learned Departmental Representative and perused the material available on record.

5.

Considering the fact that assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivas se Vishwas Act, 2020 and has received Form 3 issued by the designated authority, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

6.

In the result, the appeal is dismissed.

Order pronounced in the open court on 10TH June, 2022.

Recent GST High Court judgments

Search GST case law →