KIRTI KUMAR SHARMA,HARIDWAR vs. ITO, WARD- 1(3)(2), HARIDWAR

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ITA 6024/DEL/2017Status: DisposedITAT Delhi17 August 2020AY 2009-102 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 opted for settlement under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee had opted to settle tax arrears for AY 2009-10 under The Direct Tax Vivad se Vishwas Act, 2020. A declaration was filed as per Section 4 of the Act.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for settlement under The Direct Tax 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, DEHRADUN BENCH, DEHRADUN

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

For Respondent: Shri S.K. Chatterjee, Senior DR
Hearing: 17.08.2020Pronounced: 17.08.2020

KIRTI KUMAR SHARMA, Vs. Income Tax Officer, Ward 1(3)(2) BACK SIDE DHIMAN SAW Haridwar MILLS, 1-RAILWAY ROAD, JWALPUR HARIDWAR, UTTARAKHAND PAN : ABYPS3455J (Appellant) (Respondent) Appellant by : None . Respondent by : Shri S.K. Chatterjee, Senior DR. Date of hearing : 17.08.2020 Date of pronouncement : 17.08.2020 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A), Haldwani dated 30.6.2017.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. The captioned is a part of appeals in which information has been received that the assessee has opted to settle the dispute relating to the

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