CHITTAR MAL & CO.,ROORKEE vs. ITO, WARD-1(3)(4), ROORKEE

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ITA 2205/DEL/2018Status: DisposedITAT Dehradun18 August 2020AY 2014-153 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 assessee had filed a declaration under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the dispute was not resolved under the Act.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee subsequently opted to settle tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for settlement under the Vivad se Vishwas Act. The conditionality of reinstitution of the appeal if the settlement fails.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN

Hearing: 18.08.2020Pronounced: 18.08.2020

ORDER

PER SUDHANSHU SRIVASTAVA, JM:

1.

This appeal has been preferred by the assessee against the order dated 22.01.2018 passed by the Learned CIT(Appeals), Dehradun {CIT(A)} and pertains to Assessment Year: 2014-15.

2.

The captioned appeal is a part of appeals in which information has been received that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee.

3.

Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.

However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed. Above decision was announced on conclusion of Virtual Hearing on 18th August, 2020.

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