ANUP SINGH,PANIPAT vs. DCIT, HARYANA

PDF · subscribers
ITA 960/DEL/2017Status: DisposedITAT Delhi14 January 2021AY 2007-082 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 opted for settlement under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2007-08. The assessee subsequently opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020 and filed the necessary declaration.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for settlement under the Vivad se Vishwas Act.

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 ‘A’: NEW DELHI

For Appellant: Ms. Soumya Jain, CA
Hearing: 14.01.2021Pronounced: 14.01

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 21.12.2016 passed by the Learned Commissioner of Income Tax (Appeals), Karnal {CIT(A)} for Assessment Year 2007-08.

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 year under consideration under The Direct Tax

Anup Singh vs. DCIT 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 appeal.

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

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

Above decision was announced on conclusion of Virtual Hearing on 14th January, 2021.

More judgments on Section 4

All 1,145 judgments and leading authorities on Section 4 →

Recent GST High Court judgments

Search GST case law →