What did the Tribunal hold?

The Tribunal decided to consign the appeal to record and treat it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can approach the Tribunal for reinstitution of the appeal.

The assessee's appeal for assessment year 2012-13 was listed for hearing. No one appeared on behalf of the assessee. The Department's representative stated that the assessee had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas scheme and non-appearance.

Mohd. Talib vs ITO | ITAT Dehradun 2021

Income Tax Appellate Tribunal, “DEHRADUN BENCH”

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

For Respondent: Shri Naveen Chandra Upadhyaya

Hearing: 20/01/2021

This appeal filed by the assessee is directed against the order dated 14th May, 2018 passed by the Ld. CIT (A), Haldwani relating to assessment year 2012-13.

None appeared on behalf of the assessee, at the time of hearing. The Ld. DR submitted that the assessee has opted for Vivad Se Vishwas scheme 2020.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, 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.

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

MOHD. TALIB,DEHRADUN vs. ITO, WARD 1(5), DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

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