DCIT, DEHRADUN vs. SHRI ANUJ AGARWAL, DEHRADUN

ITA 1398/DEL/2017Status: DisposedITAT Dehradun24 August 2021AY 2008-094 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the letter dated August 18, 2021, from the Additional Commissioner of Income Tax, Range-1(1), Dehradun, and Senior DR, ITAT Circuit Bench, Dehradun. In this letter, it was stated that the appeal filed by the Revenue was pending before the ITAT in ITA No. 1398/Del/2017 for Assessment Year 2008-09. The letter further clarified that the matters involved in the appeal had been resolved under the Vivad-Se-Vishwash Scheme-2020. As per the directions of the Ld. PCIT, Dehradun, the Revenue requested to withdraw the said appeal. In light of this submission and request for withdrawal by the Revenue, the Tribunal dismissed the appeal filed by the Revenue.

What were the facts?

The Revenue, through the DCIT Circle-1(1), Dehradun, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Dehradun Circuit Bench, challenging an order passed by the Commissioner of Income Tax (Appeals), Dehradun, dated December 23, 2016. This appeal pertained to Assessment Year 2008-09. Subsequently, the Revenue, via a letter dated August 18, 2021, informed the ITAT that the matters involved in the appeal had been resolved under the Vivad-Se-Vishwash Scheme, 2020. Consequently, the Revenue requested to withdraw its appeal.

What were the issues?

1. Whether the Revenue's appeal before the ITAT is maintainable in light of its resolution under the Vivad-Se-Vishwash Scheme, 2020. Assessee's contentions: The assessee did not file any specific contentions as the appeal was withdrawn by the Revenue. However, the withdrawal was based on the resolution of the dispute under the Vivad-Se-Vishwash Scheme, 2020. Revenue's contentions: The Revenue contended that the matters involved in the appeal have been resolved under the Vivad-Se-Vishwash Scheme, 2020, and therefore, sought to withdraw its appeal. This was conveyed vide a letter dated August 18, 2021, as per the directions of the Ld. PCIT, Dehradun.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH : DEHRADUN

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri N. C. Upadhyaya, CIT DR

Hearing: 24.08.2021Pronounced: 24.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals], Dehradun dated 23.12.2016 pertaining to Assessment Year 2008-09.

Vide letter dated 18.08.2021 the DR stated as under :-

In the light of the above, this appeal filed by the revenue is dismissed.

3 The order is pronounced in the open court on 24.08.2021 in the presence of both the rival representatives.

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