VINEET KUMAR GUPTA,RAMPUR vs. ITO WARD - 1(3), RAMPUR

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ITA 5556/DEL/2019Status: DisposedITAT Delhi28 August 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the assessee's decision to settle the dispute under the Vivad se Vishwas Act. Consequently, the appeal was dismissed as withdrawn by the tribunal.

What were the facts?

The assessee informed the tribunal via email that they had opted to settle the tax dispute for the assessment year 2015-16 under The Direct Tax Vivad se Vishwas Act, 2020. This communication was received after the appeal was filed.

What were the issues?

Whether an appeal pending before the tribunal can be dismissed as withdrawn when the assessee opts for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAYBENCH A: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Saras Kumar, Sr. DR
Hearing: 28.08.2020Pronounced: 28.08.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), Moradabad dated 13.5.2019 ITA 5556/Del/2019 Assessment year 2015-16 2. In the captioned appeal, information has been received from the assessee through e-mail dated 19.08.2020, 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.

3.

Considering the aforesaid situation, the captioned appeal is being dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 28th August, 2020.

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