ANIL KUMAR,SAHARANPUR vs. ITO, WARD- 3(5), DEOBAND

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ITA 6823/DEL/2018Status: DisposedITAT Delhi22 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 that the assessee has opted for settlement under the Vivaad Se Vishwas Act and a Form No. 3 has been issued. Both parties concurred with this submission.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee submitted that they have opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020, and a Form No. 3 has been issued.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad Se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-I: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHIShri Anil Kumar,

For Appellant: Shri Ankit Gupta, Adv
For Respondent: Shri Sajeev Mahajan, Sr. DR
Hearing: 22/02/2021Pronounced: 22/02/2021

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

1.

This appeal is filed by the assessee against the order of the ld CIT(A), Muzaffarnagar dated 31.08.2018 for Assessment Year 2014-15.

2.

At the time of hearing the ld AR submitted an application that the assessee has already opted for settlement of the impugned dispute in accordance with Direct Taxes Vivaad Se Vishwas Act 2020 and Form No. 3 has already been issued by the appropriate authority on 31.01.2021. Therefore, the assessee withdraws the appeal. The ld DR also concurred with submission of the ld AR.

3.

We have carefully considered the rival contentions and find that the Pr. CIT, Dehradun has already issued Form no. 3 determining the tax payable by the assessee in the impugned dispute in this appeal on 31.01.2021. In view of this the appeal of the assessee is dismissed as withdrawn.

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