SUMAN GUPTA,NEW DELHI vs. ACIT, CIRCLE-38(1), NEW DELHI

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ITA 3778/DEL/2019Status: DisposedITAT Delhi22 February 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application for resolution under the Vivad se Vishwas Scheme and the subsequent settlement order. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently applied to resolve the pending issue under the Direct Tax Vivad se Vishwas Scheme, 2020 and received an order for full and final settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

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: SMC-2’ NEW DELHI

Before: SHRI N. K. BILLAIYA & MS SUCHITRA KAMBLE

For Respondent: Mr. Farhat Khan, Sr. DR
Hearing: 22.02.2021Pronounced: 22.02.2021

Appellant by Sh. Vikas Gupta, CA Respondent by Mr. Farhat Khan, Sr. DR Date of Hearing 22.02.2021 Date of Pronouncement 22.02.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 12.02.2019 passed by CIT(A)-13, New Delhi for assessment year 2015-16.

2.

Before us, the Ld. AR submitted that the assessee moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020. The assessee filed Declaration Form No. 1 & 2. As per the application dated 22.02.2021 filed by the assessee, the Ld. AR submitted that the Form No. 5 dated 17.02.2021 (Order for full and final settlement of Tax Arrear u/s 5(2) of The Direct Tax Vivad Se Vishwas Act, 2020) from the concerned authority was also received by the assessee.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court in presence of both the parties on this 22ND day of February, 2021.

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