SANJEEV GUPTA & FAMILY (HUF),NEW DELHI vs. DCIT, CENTRAL CIRCLE, MEERUT

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ITA 8133/DEL/2018Status: DisposedITAT Delhi30 December 2021AY 2013-142 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 the Vivad se Vishwas Scheme and the Pr.CIT had issued Form 5 reflecting the payment of due taxes. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The Revenue brought to the notice of the Tribunal that the assessee had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad se Vishwas Scheme and making the required payment.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Delhi “G” BENCH, NEW DELHI

Before: SHRI KUL BHARAT & SHRI B.R.R. KUMAR

Hearing: 30.12.2021Pronounced: 30.12.2021

PER B.R.R.KUMAR, ACCOUNTANT MEMBER :

1.

This appeal has been filed by the assessee against the order of the ld. CIT(A)-IV, Kanpur dated 23.10.2018.

2.

At the outset, it was brought to the notice of bench by the ld. Sr. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act, 2020”.

3.

Assessee has opted for the Vivad se Vishwas Scheme. The Ld. Pr.CIT has already issued Form 5 reflecting the payment of due taxes. Hence, the appeal of the assessee is being dismissed as infructuous.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in open court on this 30th day of December, 2021.

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