KAWALJEET KAUR SETHI,NEW DELHI vs. ITO WARD - 41(1), NEW DELHI

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ITA 7616/DEL/2019Status: DisposedITAT Delhi10 June 2022AY 2010-112 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 designated authority accepted the assessee's declaration and issued Form-5 under the Vivad Se Vishwas Scheme. This effectively resolved the dispute, leading to the appeal being deemed withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2010-11. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the dispute arising from the appeal stands resolved and the appeal can be dismissed consequent to the settlement under the Vivad Se Vishwas Scheme.

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: ‘C’ NEW DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Respondent: Ms. Anupama Singla, Sr.DR
Hearing: 10.06.2022Pronounced: 10.06.2022

Date of hearing 10.06.2022 Date of pronouncement 10.06.2022 ORDER PER SAKTIJIT DEY, JM:

This is an appeal by the assessee against order dated 05.07.2019 of learned Commissioner of Income Tax (Appeals)-34, New Delhi, for the assessment year 2010-11.

2.

We have heard learned Departmental Representative and perused the materials on record. From the materials placed on the record, it is evident, the assessee had opted for settling the dispute arising in the present appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority on 08.03.2021 has issued Form -5. A copy of From -5 has been placed before us by learned Departmental Representative. Thus, with issuance of From- 5 under the Vivad Se Vishwas Scheme, for all practical purposes, the dispute arising in the present appeal stands resolved.

3.

In view of the aforesaid, the appeal is deemed to have been withdrawn, hence, dismissed.

4.

In the result, the appeal is dismissed.

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

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