Case Number: ITA 385/DEL/2019
Appellant: Amit Jain, Delhi
Respondent: ITO, Ward-55(1), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2022-02-16
Pronounced On: 2022-02-16
The case ITA 385/DEL/2019 involves the appellant, Amit Jain, Delhi, contesting the order passed by the Income Tax Officer (ITO), Ward-55(1), New Delhi, for the assessment year 2015-16. The appeal was filed on January 18, 2019, and the final order was pronounced on February 16, 2022. The Income Tax Appellate Tribunal (ITAT) upheld the CIT(A)’s order, with the case resolved under the Direct Tax Vivad Se Vishwas Act, 2020.
The case was heard before the Delhi ‘A’ Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, through video conferencing. The bench consisted of Shri Anil Chaturvedi, Accountant Member, and Shri Anubhav Sharma, Judicial Member.
The appeal filed by Amit Jain is against the order dated December 5, 2018, passed by the Commissioner of Income Tax (Appeals)-19, New Delhi, under section 250 of the Income Tax Act, 1961, pertaining to the assessment year 2015-16.
The appellant, Amit Jain, challenged the CIT(A)’s decision on various grounds, primarily focusing on the disallowance of certain exemptions and the addition of income under specific sections of the Income Tax Act. However, the details of these grounds were not elaborated in the tribunal’s order.
The assessee, represented by Shri A.K. Srivastava, CA, filed an application for withdrawal of the appeal in furtherance of a settlement arrived under the Direct Tax Vivad Se Vishwas Act, 2020. The relevant forms under this Act, including Form 3 (certificate under sub-section (1) of Section 5) and Form 4 (intimation of payment under sub-section (2) of Section 5), were placed on record.
The Revenue, represented by Ms. Suman Malik, Sr. DR, did not refute the documents presented by the appellant regarding the settlement under the Direct Tax Vivad Se Vishwas Act, 2020.
After hearing both parties and perusing the records, the tribunal noted that the settlement under the Direct Tax Vivad Se Vishwas Act, 2020, had been acknowledged through the issuance of the relevant certificates and intimation of payment. The tribunal observed that under sub-section (2) of Section 4 of the Act of 2020, once a certificate is issued by the designated authority, the pending appeal before the tribunal is deemed to have been withdrawn from the date of the certificate’s issuance. In this case, the certificate was issued on December 9, 2020, and the intimation of payment was dated April 3, 2021.
Therefore, the tribunal dismissed the appeal, with a caveat that if the dispute relating to tax arrears for the assessment year 2015-16 is not resolved under the Direct Tax Vivad Se Vishwas Act, 2020, the assessee may approach the tribunal for reinstitution of the appeal, and the tribunal will consider such an application as per law.
In the result, the appeal of the assessee is dismissed. The order was pronounced in the open court on February 16, 2022, immediately after the conclusion of the hearing in virtual mode.
Dated: February 16, 2022
Asst. Registrar, ITAT, New Delhi
ITA 385/DEL/2019: Amit Jain vs. ITO – Case Filed Due to CIT(A) Order
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