MITTAL CONSTRUCTION UNIT,MUZAFFARNAGAR vs. DCIT, CIRCLE- 1, MUZAFFARNAGAR

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ITA 5265/DEL/2018Status: DisposedITAT Delhi29 November 2021AY 2014-152 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 the assessee's submission regarding settlement under the Vivaad se Vishwas Act and the issuance of Form No. 5. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later opted to settle the dispute under the Direct Taxes Vivaad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: RAMA KANTA PANDA & SHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri M Baranwal, Sr. DR
Hearing: 29/11/2021Pronounced: 29/11/2021

Assessee by : None Revenue by: Shri M Baranwal, Sr. DR Date of Hearing 29/11/2021 Date of pronouncement 29/11/2021 O R D E R PER R. K. PANDA, A.M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A), Muzaffrnagar, dated 28/05/2018 for the Assessment Year 2014-15.

2.

Ld AR of the assessee submitted vide letter dated 03.11.2021 that assessee has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and submitted copy of Form No. 5 issued by Pr. CIT, Dehradun. Therefore, it is stated that the appeal of the assessee may be treated as withdrawn.

3.

The ld DR did not have any objection to the same.

4.

We have carefully perused the letter of the assessee dated 03/11/2021 wherein the assessee submitted that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and submitted form No. 5 which has already been issued by Pr. CIT, Dehradun. In view of this the appeal of the revenue is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 29/11/2021.

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