What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivaad Se Vishwas Scheme and had filed the required forms. Consequently, the appeal was allowed to be withdrawn.

The assessee opted to settle the dispute under The Direct Taxes Vivaad Se Vishwas Scheme. The assessee filed the necessary forms under the scheme and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivaad Se Vishwas Scheme.

Ashok Kumar Jhawar, Faridabad vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, [ DELHI BENCH “A”: NEW DELHI ]

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri A. K. Singhal, C.A.;

For Respondent: Shri Ashok Kumar, Sr. DR;

Hearing: 17/03/2021Pronounced: 17/03/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee for assessment year 2014-15 against the order of the ld. CIT (Appeals), Faridabad, dated 5.12.2017.

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Taxes Vivaad Se Vishwas Scheme and has already filed Form Nos. 1 and 2 and Form No. 4 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee on 28th of March, 2020 under The Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. Page | 1

ITA 1191/Del/2018 5. In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 17/03/2021.

ASHOK KUMAR JHAWAR,FARIDABAD vs. ITO, WARD-1(1), FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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