M/S. WINDLASS STEEL CRAFTS,DEHRADUN vs. ACIT, DEHRADUN

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ITA 1748/DEL/2015Status: DisposedITAT Dehradun20 January 2021AY 2010-112 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The Tribunal dismissed the appeal of the assessee as withdrawn, subject to the outcome of the Vivad se Vishwas Scheme application.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee subsequently applied to resolve the pending issue through the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Ms. Ritika Pundir, CA
Hearing: 20.01.2021

This appeal is filed by the assessee against the order dated 20/01/2015 passed by CIT(A)-Dehradun for Assessment Year 2010-11.

2.

Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of these appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed.

Order is pronounced in the open court in presence of both the parties on 20th January, 2021.

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