What did the Tribunal hold?

The Tribunal noted that the disputed demand in the appeal has been settled under the Vivad se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee submitted that the disputed demand has been settled under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the tax demand has been settled under the Vivad se Vishwas Act, 2020.

Rakesh Kumar Ladda, Faridabad vs ITO | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 31/10/2023Pronounced: 31/10/2023

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2014-15 Rakesh Kumar Ladda ITO C/o Sh. Subhash Agarwal & Vs Ward- 11 (2) Associates, Siddha Gibson, Faridabad 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata – 700069 (APPELLANT) (RESPONDENT) Appellant by Sh. Deepesh Garg, Advocate Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 31/10/2023 Date of Pronouncement: 31/10/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal filed by the assessee is preferred against the CIT(A), Faridabad dated 15.12.2017 for A.Y. 2014-15. 2. At the very outset the Counsel for the assessee submitted that the order under form 5 showing full and final settlement of tax arrears under direct tax VSV Act, 2020.

A perusal of the same show that the disputed demand in respect of (impugned appeal) has been settled, therefore, the appeal is dismissed as withdrawn.

The order is pronounced in the open court on 31.10.2023 in the presence of both the rival representatives.

RAKESH KUMAR LADDA,FARIDABAD vs. ITO, WARD- 11(2), FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments