NARESH KUMAR,SIRSA vs. ITO, TDS, HISAR

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ITA 6079/DEL/2018Status: DisposedITAT Delhi31 August 2020AY 2013-143 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 noted that the assessee had filed a declaration under the Vivad se Vishwas Act. Consequently, the appeals were consigned to records and treated as dismissed, subject to the dispute being resolved under the Act.

What were the facts?

The assessee had appealed against an order of the CIT(Appeals) for the assessment year 2013-14. The assessee subsequently opted to settle the tax arrears under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeals 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 BENCH: ‘C’, NEW DELHI

Hearing: 26.08.2020Pronounced: 31.08.2020

ORDER PER BENCH:

These appeals have been preferred by the assessee against the order dated 28.06.2018 passed by the Learned CIT(Appeals)-2, Gurgaon {CIT(A)} and pertains to Assessment Year: 2013-14.

2.

The captioned appeals is a 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 appeals are 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 appeals 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, these appeals are consigned to the records and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 26th August, 2020.

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