ASHISH ANAND,NEW DELHI vs. ITO WARD - 18(1), NEW DELHI

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ITA 4238/DEL/2019Status: DisposedITAT Delhi10 November 2020AY 2015-162 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 consigned the appeal to records and treated it as dismissed, subject to the condition that the assessee can approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad se Vishwas Act.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2015-16. The assessee subsequently opted to settle the dispute under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for settlement under the Vivad se Vishwas Act, and under what conditions.

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

Before: SHRI AMIT SHUKLA & SHRI B.R.R. KUMAR

For Appellant: Shri Somil Agarwal, Adv
For Respondent: Shri Sohail Malik, Sr.D.R

O R D E R PER AMIT SHUKLA, JM

The aforesaid appeal has been filed by the assessee against the impugned order dated 28.03.2019, passed by Ld. Commissioner of Income Tax (Appeals)-XXXVII, New Delhi for the quantum of assessment passed u/s.143(3) for the Assessment Year 2015-16.

2.

The captioned appeal is part of appeals in which information has been received that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax 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.

3.

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

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

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

Order pronounced in the open Court on 10th November, 2020

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