What did the Tribunal hold?

The designated authority accepted the assessee's declaration and issued Form-5, resolving the dispute. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A). The assessee had also filed a declaration for settlement of the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Munish Bajaj, New Delhi vs ACIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SAKTIJIT DEY & SHRI NARENDRA KUMAR BILIAIYA

For Respondent: Shri Om Prakash, Sr. DR

Hearing: 13.04.2023Pronounced: 25.04.2023

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 09.09.2019 of learned Commissioner of Income-Tax(Appeals) -6, Delhi, for the assessment year 2015-16.

When the appeal was called out, none appeared for the assessee. However, learned Departmental Representative was present. From the material available on record, it is observed, assessee had filed declaration for settlement of the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020.

Accepting assessee’s declaration, the designated authority has issued Form-5 on 06.12.2021. Thus, for all practical purposes, the dispute arising in the present appeal stands resolved.

In view of the aforesaid, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

MUNISH BAJAJ,NEW DELHI vs. ACIT CIRCLE-17(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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