RAJ KUMAR JAIN,NEW DELHI vs. ACIT CIRCLE-63(1), NEW DELHI
What did the Tribunal hold?
The Tribunal noted that the dispute had been settled under the Vivad Se Vishwas Act, 2020, as evidenced by the order issued by the designated authority. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY
Date of hearing 11.02.2022 Date of pronouncement 11.02.2022 ORDER PER BENCH:
This is an appeal filed by the assessee against order dated 16.04.2019 of learned Commissioner of Income Tax (Appeals)-20, New Delhi, for assessment year 2015-16.
When the appeal was called out, none appeared for the assessee. However, learned Authorized Representative of the assessee has furnished letter dated 7th February, 2022 seeking withdrawal of the appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of the order issued by the designated authority in form no. 5 has also been furnished before us.
Learned Departmental Representative did not object to the aforesaid request of the assessee.
Having considered the submissions of learned Departmental Representative and perused the materials on record, we find the dispute arising in the present appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020 with the issuance of order dated 16th September, 2021 in form no. 5 by the designated authority. In view of the aforesaid, appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 11th February, 2022
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