ITO, WARD-3(2), NOIDA vs. RICHA GUPTA, G B NAGAR

PDF · subscribers
ITA 6760/DEL/2018Status: DisposedITAT Delhi03 March 2022AY 2015-162 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This dismissal was granted with liberty to the assessee to seek restoration if the dispute is not settled as per the scheme.

What were the facts?

The Revenue filed an appeal against an assessment order. The assessee sought withdrawal of the appeal as the case was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI AMIT SHUKLA

For Respondent: Ms. Sangeeta Yadav, Senior DR
Hearing: 03.03.2022

Aforesaid appeal has been filed by the Revenue against the impugned order dated 29.06.2018 passed by the ld. CIT(A)-I, Noida for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2015-16.

2.

Ld. Counsel for the assessee sent an email dated 31.01.2022 seeking withdrawal of the appeal on the ground that the assessee has Se Vishwas Scheme, 2020” and Form 5-cum-certificate has been received and the same is also attached with the aforesaid email.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed.

Order was pronounced on 3rd day of March, 2022.

Latest GST High Court judgments

Search GST case law →