SH. SALIL KUMAR MISHRA,GURGAON vs. ITO, GURGAON

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ITA 365/DEL/2017Status: DisposedITAT Delhi02 November 2021AY 2013-143 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 decision to settle under the Vivad se Vishwas Act and accepted the prayer for withdrawal. The appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later opted to settle the tax dispute under The Direct Tax Vivad 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

Hearing: 02.11.2021Pronounced: 02.11.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 28.11.2016 passed by the Learned Commissioner of Income Tax (Appeals)-1, Gurgaon {CIT(A)} and pertains to Assessment Year 2013-14.

Sh. Salil Kumar Mishra vs. ITO 2.0 Through a written communication, the Ld. Authorized Representative (AR) has submitted 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 in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has prayed for withdrawal of the appeal and From-III has also been received.

3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.0 However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

Sh. Salil Kumar Mishra vs. ITO 5.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 02nd November, 2021.

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