RAJIV KUMAR AGARWAL,GHAZIABAD vs. ITO, WARD- 1(5), GHAZIABAD

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ITA 7412/DEL/2017Status: DisposedITAT Delhi11 September 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 decided to consign the appeal to records and treat it as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad se Vishwas Act.

What were the facts?

The assessee opted to settle tax arrears for AY 2014-15 under the Vivad se Vishwas Act, 2020, and filed the necessary declaration. The appeal was pending before the ITAT.

What were the issues?

The primary issue was the pendency of an appeal before the ITAT when the assessee chose to settle the dispute under a new legislative scheme.

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 FRIDAY BENCH ‘FRIDAY-A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 11.09.2020Pronounced: 11.09.2020

ORDER

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