GULNAZ KHANAM,HARIDWAR vs. DCIT, CIRCLE-1(3)(1), HARIDWAR

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ITA 4957/DEL/2018Status: DisposedITAT Dehradun17 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 noted that the assessee had opted for settlement 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 settlement was not finalized.

What were the facts?

The assessee had filed an appeal for the assessment year 2015-16. However, the assessee opted to settle the dispute under The Direct Tax Vivad se Vishwas Act, 2020, and filed the necessary declaration.

What were the issues?

The primary issue was the impact of the assessee opting for settlement under the Vivad se Vishwas Act on the pending appeal before the Tribunal.

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri S.K. Chatterjee, Senior DR
Hearing: 17.08.2020Pronounced: 17.08.2020

PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Dehradun dated 05.4.2018. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. The captioned 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

2 ITA-4957/DEL/2018 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 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 record and, for statistical purposes, is treated as dismissed. Above decision was announced on conclusion of Virtual Hearing on 17th August, 2020. (SUDHANSHU SRIVASTAVA) VICE PRESIDENT SRB

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