SH. JANARDAN PRASAD VERMA,DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 1404/DEL/2017Status: DisposedITAT Delhi10 June 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 that the assessee had filed the necessary declaration under the Vivad se Vishwas Act and received Form-III. Therefore, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee subsequently opted to settle tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal should be dismissed when the assessee opts 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 ‘D’: NEW DELHI

Hearing: 10.06.2021Pronounced: 10.06.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal has been preferred by the assessee against order dated 06.01.2017 passed by the Learned Commissioner of Income Tax (Appeals)-27, New Delhi {CIT(A)} and pertains to Assessment Year: 2013-14.

Janardan Prasad Verma Vs. ACIT 2.0 The Ld. Authorized Representative (AR) submits 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 and that Form-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 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 10th June, 2021.

More judgments on Section 4

All 1,145 judgments and leading authorities on Section 4 →

Recent GST High Court judgments

Search GST case law →