SANGEETA GARG,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

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ITA 6688/DEL/2018Status: DisposedITAT Delhi11 September 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 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 2015-16 under the Direct Tax Vivad se Vishwas Act, 2020, and filed the necessary declaration. The appeal was filed against an order of the CIT(A).

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for settlement under the Vivad se Vishwas Act, 2020.

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

Appellant by : Sh. Shailesh Gupta, CA Respondent by : Ms. Rakhi Vimal, Sr. DR. Date of hearing : 11.09.2020 Date of pronouncement : 11.09.2020 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. CIT(A)-27, New Delhi dated 20.08.2018. 2. The Ld. Counsel for the assessee has submitted that the assessee has opted to settle the dispute relating to the tax

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