RITU TECH,HARIDWAR vs. DCIT CIRCLE, HARIDWAR

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ITA 57/DDN/2019Status: DisposedITAT Dehradun17 August 2020AY 2015-162 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 assessee's liberty to seek reinstitution if the dispute is not resolved under the Vivad se Vishwas Act.

What were the facts?

The assessee opted to settle tax arrears for AY 2015-16 under the Direct Tax Vivad se Vishwas Act, 2020, and filed the necessary declaration. The appeal was filed against an order of the CIT(A).

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 Appellant: Shri Balesh Bhargava, Advocate
For Respondent: Shri S.K. Chatterjee, Senior DR
Hearing: 17.08.2020Pronounced: 17.08.2020

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2015-16 M/S RITU TECH, Vs. DCIT, CIRCLE, HARIDWAR C/o Balesh Bhargava, 56, Niranjani Akhara Mayapur, Haridwar Uttrakhand-249401 PAN : AANFR8366F (Appellant) (Respondent) Appellant by : Shri Balesh Bhargava, Advocate. Respondent by : Shri S.K. Chatterjee, Senior DR. Date of hearing : 17.08.2020 Date of pronouncement : 17.08.2020 ORDER 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 25TH April, 2019.

2.

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 Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration

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