ARCHIT GUPTA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-29, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the tribunal is deemed withdrawn upon issuance of a certificate by the designated authority. Therefore, the appeal was dismissed.
What were the facts?
The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application for withdrawal of the appeal due to a settlement reached under The Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
Whether an appeal pending before the ITAT is automatically withdrawn upon settlement under the Vivad Se Vishwas Act, 2020.
Which sections of the Income-tax Act were involved?
Section 4(2) of The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI
Before: SH. M. BALAGANESH & SH.ANUBHAV SHARMA
This appeal has been preferred by the assessee against the appellate order dated 15.05.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 30, New Delhi. 2. Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).
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