Case Number: ITA 5555/DEL/2019
Appellant: Manzar Ghayar, Moradabad
Respondent: ACIT-1, Moradabad
Assessment Year: 2015-16
Result: Appeal Dismissed as Withdrawn
Case Filed on: 2019-06-26
Order Type: Final Tribunal Order
Date of Order: 2021-02-23
Pronounced on: 2021-02-23
The case involves an appeal filed by Manzar Ghayar from Moradabad against the order of the Assistant Commissioner of Income Tax (ACIT)-1, Moradabad. The appeal pertains to the assessment year 2015-16. Manzar Ghayar challenged the assessment and sought resolution under the “Vivad Se Vishwas Scheme, 2020”.
The appeal was filed by Manzar Ghayar against the order of the learned Commissioner of Income Tax (Appeals) [CIT(A)], Moradabad for the assessment year 2015-16. The case was initially filed to challenge the assessment made by the ACIT for the assessment year 2015-16.
The case was heard before the Income Tax Appellate Tribunal (Delhi ‘SMC-2’ Bench) in New Delhi on 23rd February 2021. The bench comprised Shri N. K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member. The hearing was conducted through video conferencing.
Manzar Ghayar filed an appeal against the assessment order passed by the ACIT-1, Moradabad for the assessment year 2015-16. During the appellate proceedings, the appellant informed that he had opted to settle the dispute under the “Vivad Se Vishwas Scheme, 2020”. The necessary declaration in accordance with Section 4 of The Direct Tax Vivad Se Vishwas Act, 2020 was filed by the assessee.
There was no formal representation from the appellant during the virtual hearing. The Department was represented by Sh. Farhat Kha, CIT DR. It was acknowledged that the appellant had opted for the dispute resolution under the Vivad Se Vishwas scheme.
After considering the situation and acknowledging the declaration filed by the appellant under The Direct Tax Vivad Se Vishwas Act, 2020, the Tribunal consigned the appeal to records and treated it as dismissed. However, it was noted that if the dispute relating to the tax arrears for the assessment year was not ultimately resolved under the said Act, the appellant could approach the Tribunal for reinstitution of the appeal, and such an application would be considered appropriately as per law.
The Tribunal dismissed the appeal filed by Manzar Ghayar as withdrawn, following the appellant’s decision to settle the dispute under The Direct Tax Vivad Se Vishwas Act, 2020. The final order was pronounced on 23rd February 2021 by Shri N. K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member.
Members Present:
Shri N. K. Billaiya, Accountant Member
Ms. Suchitra Kamble, Judicial Member
Document Reference:
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A) New Delhi
5. DR: ITAT
ASSISTANT REGISTRAR, ITAT New Delhi
Appeal by Manzar Ghayar against ACIT-1, Moradabad in ITA No. 5555/DEL/2019
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