AD MEGA STRUCTURE INDIA PVT. LTD.,NEW DELHI vs. ITO WARD-1(1), NEW DELHI

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ITA 8560/DEL/2019Status: DisposedITAT Delhi19 January 2023AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2011-12. During the hearing, the assessee sought to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Dr. Shashwat Bajpai, Shri Akshay &, Ms Sanjana Sachdeva, Advocate
For Respondent: Shri Kanav Bali, Sr. DR
Hearing: 19.01.2023Pronounced: 19.01.2023

ORDER

PER C.M. GARG, JM:

1.

This appeal has been filed by the assessee against the order of the CIT(A)-1, New Delhi, dated 06.08.2019 for AY 2011-12.

2.

The ld. Counsel for the assessee, at the time of hearing, sought withdrawal of the appeal filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has obtained Form No.4 also from the Department, a copy of which is placed on record. He accordingly submitted that this appeal may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

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