SMITA JAIN,SAMBHAL vs. DCIT CIRCLE-I, MORADABAD

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ITA 6994/DEL/2019Status: DisposedITAT Delhi10 February 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 the assessee's decision to settle the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee had appealed an order from the CIT(A). Subsequently, the assessee opted to settle the tax arrears for the assessment year under the Vivad Se Vishwas Act, 2020. The assessee requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Appellant: Shri Pramod Kumar Aggarwal
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2017-18 is directed against the order of learned CIT(A)-43, New Delhi dated 27th June, 2019.

2 ITA-6994/Del/2019

The assessee, vide letter dated 27th January, 2021 has intimated the 2. Tribunal that she has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 10th February, 2021.

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