SATISH KUMAR JAIN,ROORKEE vs. ITO, WARD- 2, ROORKEE

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ITA 39/DEL/2018Status: DisposedITAT Dehradun20 January 2021AY 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can approach the Tribunal for reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently moved an application to resolve the pending issue through the Vivad se Vishwash Scheme, 2020, and filed the necessary declaration forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwash Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

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

Hearing: 20.01.2021

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against the order dated 17/10/2017 passed by CIT(A)- Dehradun for Assessment Year 2011-12.

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view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.

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