DCIT, FARIDABAD vs. SHRI OM PRAKASH SINGLA, NEW DELHI

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ITA 5683/DEL/2016Status: DisposedITAT Delhi18 March 2021AY 2010-113 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 that the assessee had filed the necessary declaration and received Form-III under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee opted to settle tax arrears under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the impact of the assessee opting for settlement under the Vivad se Vishwas Act on the pending Revenue appeal.

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 ‘E’: NEW DELHI

Hearing: 18.03.2021Pronounced: 18.03.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the Revenue against order dated 31.08.2016 passed by the Learned Commissioner of Income Tax (Appeals)-3, Gurgaon {CIT(A)} for Assessment Year 2010-11.

DCIT Vs. Sh. Om Prakash Singla 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 conclusion of Virtual Hearing on 18th March, 2021.

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