YAMIN CONTRACTOR,ROORKEE vs. ITO, WARD-1(3)(5), ROORKEE

PDF · subscribers
ITA 121/DDN/2019Status: DisposedITAT Dehradun18 August 2020AY 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 consigned the appeal to records and treated it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee preferred an appeal against the CIT(A) order for AY 2015-16. 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 Direct Tax Vivad se Vishwas Act, 2020.

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 12.07.2019 passed by the Learned CIT(Appeals), Dehradun {CIT(A)} and pertains to Assessment Year: 2015-16.

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.

More judgments on Section 4

All 1,145 judgments and leading authorities on Section 4 →

Recent GST High Court judgments

Search GST case law →