SURESH KUMAR JHA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 513/DEL/2017Status: DisposedITAT Delhi24 March 2021AY 2012-132 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. Consequently, the appeal was consigned to records.

What were the facts?

The assessee preferred an appeal against the CIT(A) order for AY 2012-13. The assessee opted to settle the tax arrears under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for settlement under the Vivad se Vishwas Act, 2020.

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: 24.03.2021Pronounced: 24.03.2021

Appellant By Sh. Amarjeet Singh (Partner) Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 24.03.2021 Date of Pronouncement 24.03.2021 ORDER

PER SUDHANSHU SRIVASTAVA, JM:

1.

This appeal is preferred by the assessee against order dated 02.11.2016 passed by the Learned Commissioner of Income Tax (Appeals)-18, New Delhi {CIT(A)} for Assessment Year 2012-13.

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

Suresh Kumar Jha vs. Asst. CIT 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 conclusion of Virtual Hearing on 24th March, 2021.

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