What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme. Consequently, the appeal was consigned to record and treated as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

The assessee's appeal was against the CIT(A)'s order for AY 2017-18. No one appeared for the assessee during the hearing.

What were the issues?

The primary issue was the status of the appeal given the assessee's enrollment in the Vivad Se Vishwas scheme.

Chack De India Forex Private… vs JCIT | 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

The appeal filed by the assessee is directed against the order dated 17th June, 2019 of the Ld. CIT(A)- Dehradun for the assessment year 2017-18.

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.

CHACK DE INDIA FOREX PRIVATE LIMITED,RISHIKESH vs. THE JOINT COMMISSIONER OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), KANPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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