RAVI ARORA,NEW DELHI vs. ACIT, CENTRAL-13, NEW DELHI

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ITA 7781/DEL/2017Status: DisposedITAT Delhi16 March 2021AY 2014-152 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 resolved the pending issue under the Vivad se Vishwas Scheme. Consequently, the appeal was withdrawn by the assessee.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee resolved the pending issue through the Vivad se Vishwas Scheme and filed the necessary declaration forms.

What were the issues?

Whether the appeal is maintainable when the assessee has opted for and settled the dispute under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & MS SUCHITRA KAMBLE

Hearing: 16.03.2021Pronounced: 16.03.2021

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against the order dated 1st December, 2017 passed by CIT(A)-XXVI, New Delhi for Assessment Year 2014-15.

2.

Before us, the Ld. DR appeared and submitted that the assessee has moved an application dated 30.01.2021 thereby stating that the assessee has resolved the pending issue through Direct Tax “ Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2. The assessee received Form No. 3 dated 11.01.2021 as well as Form No. 4 dated 18.02.2021 and Form No. 5 dated 19.02.2021 i.e. order for full and final settlement of tax arrears under Section 5(2) r.w.s. 6 of the Direct Tax Vivad Se Vishwas Act, 2020 along with the Direct Tax Vivad Se Vishwas Rules, 2020.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as the same is withdrawn by the assessee vide letter dated 15.03.2021. The appeal of the assessee is dismissed as withdrawn.

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