JAGBIR SINGH PUNIA,HISAR vs. ITO WARD - 5, HISAR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The dispute was considered settled due to the declaration made under the Vivad Se Vishwas Act.
What were the facts?
The assessee filed an appeal against an order for assessment year 2014-15. The assessee later sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
Whether the appeal can be withdrawn as the dispute has been settled under the Vivad Se Vishwas Act.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: ‘C’ NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY
ORDER PER SAKTIJIT DEY, JM:
This is an appeal by the assessee against order dated 21.06.2019 of learned Commissioner of Income Tax (Appeals)-5, Ludhiyana, for the assessment year 2014-15.
When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 27.04.2022 seeking withdrawal of the appeal as the dispute between the assessee and the Revenue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of From 5 issued by the designated authority has also been enclosed to the aforesaid letter.
Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal.
On perusal of materials on record, it is observed that accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas Act, 2020, the designated authority has issued Form 5 on 08.04.2021. Thus, for all practical purposes, the dispute arising in the present appeal has been settled.
In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 13th May, 2022
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