THE POORVA SANSKRITIK KENDRA,DELHI vs. ITO (EXEMPTIONS), WARD- 2(3), NEW DELHI

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ITA 7314/DEL/2017Status: DisposedITAT Delhi10 March 2021AY 2014-153 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 a declaration under The Direct Tax Vivad se Vishwas Act, 2020. Consequently, the appeals were consigned to records and treated as dismissed.

What were the facts?

The assessee preferred appeals against orders for Assessment Years 2013-14 and 2014-15. The assessee opted to settle tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as the assessee has opted for settlement under The Direct Tax 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 ‘F’: NEW DELHI

Hearing: 10.03.2021Pronounced: 10.03.2021

ORDER PER A.N.MISSHRA, AM: Both appeals are preferred by the assessee against orders dated 23.06.2017 & 11.09.2017 passed by the Learned Commissioner of Income Tax (Appeals)-40, Delhi {CIT(A)} for Assessment Years 2013-14 & 2014-15.

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 years 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 appeals.

3.0 Considering the aforesaid situation, the captioned appeals are consigned to the records and treated as dismissed.

4.0 In view of the aforesaid, the appeals are consigned to the records and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 10th March, 2021.

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