ADL ORBIT CABLE INDIA,HARIDWAR vs. DCIT, CIRCLE HARIDWAR, HARIDWAR

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ITA 5613/DEL/2018Status: DisposedITAT Dehradun20 January 2021AY 2015-162 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. However, the assessee can approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad se Vishwash Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee expressed interest in resolving the pending issue through the Direct Tax Vivad se Vishwash Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed in light of the assessee's intention to resolve the dispute under the Vivad se Vishwash Scheme.

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: 20.01.2021Pronounced: 20.01.2021

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against the order dated 14/05/2018 passed by CIT(A)- Haldwani, for Assessment Year 2015-16.

2.

Before us, the Ld. DR appeared and submitted that the assessee has moved an application thereby stating that the assessee is interested 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 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 the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed.

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