AMIT JAIN,DELHI vs. ITO, WARD- 55(1), NEW DELHI

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ITA 385/DEL/2019Status: DisposedITAT Delhi16 February 2022AY 2015-163 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 settlement under the Vivad Se Vishwas Act leads to the deemed withdrawal of the appeal. Consequently, the appeal was dismissed as per the provisions of the Act of 2020.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). The assessee subsequently filed an application for withdrawal of the appeal due to a settlement reached under The Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the Tribunal is deemed withdrawn upon issuance of a certificate under The Direct Tax Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 250,Section 4,Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

For Appellant: Shri A.K.Srivastava, CA
For Respondent: Ms. Suman Malik, Sr. DR
Hearing: 16.02.2022

This appeal has been preferred by the assessee against the appellate order dated 05.12.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 19, New Delhi, being appeal no. 10321/17-18 .

2.

Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).

3.

On behalf of the appellant, from Form 3 under the Act of 2020 with regard to certificate under sub section (1) of Section 5 of the Act of 2020 and Form 4 regarding intimation of payment under sub section (2) of section 5 of the Act of 2020 have been placed on record and the same have not been refuted on behalf of the revenue.

4.

The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. The same in present case being 09.12.2020, and the intimation of payment being dated 03.04.2021.

5.

In the light of aforesaid, the appeal in hand stands dismissed.

6.

However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law.

Order pronounced in the open court on 16/02/2022, immediately after conclusion of the hearing of the matter in virtual mode.

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