SMT. VEENA GUPTA,DELHI vs. DCIT, NEW DELHI

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ITA 3410/DEL/2017Status: DisposedITAT Delhi10 December 2020AY 2014-153 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The Tribunal dismissed both appeals as withdrawn. This was based on the assessee's declaration under the Vivad Se Vishwas Scheme, with liberty to approach the Tribunal if the dispute wasn't settled.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for AY 2013-14 and 2014-15. The assessee subsequently filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

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

Hearing: 10.12.2020Pronounced: 10.12.2020
2.

Both these appeals are disposed of by this common order for the sake of convenience.

3.

At the very outset the counsel stated that the appellant has filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.

4.

On such statement both the appeals are dismissed as withdrawn with a liberty to the assessee to approach the Tribunal if for some reason the dispute could not be settled under the Vivad Se Vishwas Scheme 2020.

5.

The appeals are accordingly dismissed as withdrawn with aforementioned liberty.

6.

Decision announced in the open court in the presence of representatives of both the sides on 10.12.2020.

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