SATISH KUMAR,NEW DELHI vs. ITO, WARD-38(4), NEW DELHI

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ITA 2554/DEL/2019Status: DisposedITAT Delhi08 January 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 has consigned the appeal to records and treated it as dismissed, subject to the condition that the dispute is not resolved under the Vivad Se Vishwas Act. If unresolved, the assessee can approach the Tribunal for reinstitution of the appeal.

What were the facts?

The assessee has opted to settle tax arrears for assessment year 2014-15 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.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 ‘A’: NEW DELHI

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

For Appellant: Ms. Mansi Jain, C.A
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 2014-15 is directed against the order of learned CIT(A), New Delhi dated 25.01.2019.

2.

The learned counsel for the assessee, vide its letter dated 05.01.2021, received through email, has intimated the Tribunal that the assessee has opted to settled the dispute relating to the tax arrears for the assessment

2 ITA-2554/Del/2019

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