RAJ KUMAR,NEW DELHI vs. ITO, WARD-41(4), NEW DELHI

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ITA 818/DEL/2019Status: DisposedITAT Delhi11 May 2022AY 2011-122 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, settling the dispute. The tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee had an appeal pending before the ITAT for assessment year 2011-12. The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas scheme.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: ‘F’ NEW DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

Hearing: 11.05.2022Pronounced: 11.05.2022

This is an appeal against order dated 29.11.2018 of learned Commissioner of Income Tax (Appeals)-14, New Delhi, pertaining to assessment year 2011-12.

2.

We have heard the parties and perused the materials on record. As could be seen from the materials placed on record, the assessee had opted for settling the dispute arising in the present appeal under the Direct Tax Vivad Se Vishwas Act, 2020.

3.

Accepting assessee’s declaration, the designated authority has issued Form-5 on 13th September, 2021. Thus, for all practical purposes, the dispute arising in the present appeal has been settled. Therefore, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

4.

In the result, the appeal is dismissed.

Order pronounced in the open court on 11th May, 2022

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