SATISH KUMAR,MUZAFFARNAGAR vs. ITO, WARD- 2(3), MUZAFFARNAGAR

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ITA 7734/DEL/2018Status: HeardITAT Delhi15 December 2021AY 2015-163 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The Tribunal allowed the appeal to be withdrawn as the assessee had opted for settlement under the Vivaad Se Vishwas Scheme. Consequently, the appeal was dismissed.

What were the facts?

The assessee opted to settle the dispute under The Direct Taxes Vivaad Se Vishwas Scheme. The assessee had filed the necessary forms under the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivaad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “G”: NEW DELHI ]

Before: SHRI N. K. BILLAIYASHRI AMIT SHUKLA

For Respondent: Shri Umesh Takyar, Sr. DR;
Hearing: 15/12/2021Pronounced: 15/12/2021

O R D E R PER AMIT SHUKLA, J. M.

1.

The aforesaid appeal has been filed by the assessee against the impugned order dated 20.09.2018 passed by the Commissioner of Income Tax (Appeals), Muzaffar Nagar, for assessment year 2015-16.

2.

At the time of hearing the assessee, vide his application dated 4.12.2021, submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Taxes Vivaad Se Vishwas Scheme and has already filed Form Nos. 1 and 2 and Form No. 4 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee on 09th June, 2021, under The Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 15/12/2021.

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