M/S HMA AGRO INDUSTRIES LTD.,AGRA vs. ITO., WARD-2(1)(5), AGRA

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ITA 183/AGR/2019Status: DisposedITAT Agra03 March 2021AY 2014-152 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 noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was accordingly consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal as they had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme for dispute resolution.

AI-generated summary — verify with the full judgment below

Before: Shri Laliet Kumar & Dr. Mitha Lal Meena

Hearing: 03.03.2021Pronounced: 03.03.2021

ORDER Per Laliet Kumar, J.M.: This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-2, Agra dated 28.03.2019.

2.

The assessee, vide its letter dated 02.03.2021, has requested for withdrawal of the appeal filed by him and stated 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”.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

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 Act, 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.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

Order was announced in the open court in presence of both the parties on this 3rd day of March, 2021.

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