NARENDER SINGH,ROHTAK vs. ITO, ROHTAK

ITA 5495/DEL/2015Status: DisposedITAT Delhi08 January 2021AY 2011-122 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 and consequently dismissed the appeal. However, it allowed the assessee to seek reinstitution of the appeal if the dispute is not resolved under the Act.

What were the facts?

The assessee had filed an appeal before the ITAT for assessment year 2011-12. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal should be dismissed when the assessee opts for settlement under the Vivad Se Vishwas Act, and under what conditions can the appeal be reinstituted.

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 ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms. Soumya Jain, Advocate

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), Rohtak dated 07.07.2015.

The learned counsel for the assessee, vide its letter dated 30.12.2020, has intimated the Tribunal that the assessee has opted to settled the dispute relating to the tax arrears for the assessment year under consideration under 2 ITA-5495/Del/2015

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