DCIT, CENTRAL CIRCLE, NOIDA vs. DHARAMVEER SINGH, NOIDA

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ITA 452/DEL/2019Status: PendingITAT Delhi29 November 2021AY 2014-152 pages

In favour of the assessee: the Revenue'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. The Revenue did not object to the appeal being treated as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee informed the tribunal via email that they had opted to settle the dispute under the Direct Taxes Vivaad se Vishwas Act, 2020.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad se Vishwas Act.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 “I-1”: NEW DELHI

Before: RAMA KANTA PANDA & SHRI CHALLA NAGENDRA PRASAD

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

PER R. K. PANDA, A.M.

1.

This appeal is filed by the revenue against the order of the ld CIT(A)-IV, Kanpur dated 04/10/2018 for the Assessment Year 2014-15. 2. The ld AR of the assessee submitted vide email dated 23.11.2021 that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and submitted copy of Form No.

4.

Therefore, it is stated that the appeal of the assessee may be treated as withdrawn.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 23/11/2021 wherein the assessee submitted that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and submitted form No.

4.

In view of this the appeal of the revenue is dismissed as withdrawn, as requested by the ld AR of the assessee and the ld DR did not have any objection to the same.

5.

In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on 29/11/2021. - - (C. N. PRASAD) ACCOUNTANT MEMBER Dated: 29/11/2021 A K Keot

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