MAMTA CHAUDHARY,GURGAON vs. ACIT, CIRCLE-2(2), NEW DELHI

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ITA 6865/DEL/2019Status: DisposedITAT Delhi10 June 2022AY 2012-133 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 Direct Tax Vivad se Vishwas Act, 2020, and the designated authority had issued Form 5. The tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for assessment year 2012-13. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ 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 20.06.2019 of learned Commissioner of Income-Tax (Appeals)-1, New Delhi for the assessment year 2012-13.

2.

When the appeal was called for hearing, none appeared on behalf of the assessee. However, assessee has furnished a letter seeking withdrawal of the appeal as the dispute arising in the appeal has been settled under the Direct Tax Vivas se Vishwas Act, 2020. A copy of Form 5 dated 15.03.2022 issued by the designated authority. 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 on record.

5.

As could be seen, assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivas se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority has issued Form 5 on 15.03.2022. Thus, for all practical purposes, the dispute arising in the appeal has been settled. Accordingly, we permit the assessee to withdraw the present appeal.

6.

In view of the aforesaid, the appeal is dismissed as withdrawn.

7.

In the result, the appeal is dismissed.

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