DHARMA NAND BHATT,DEHRADUN vs. THE INCOME TAX OFFICER, WARD-1(3), DEHRADUN

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ITA 197/DDN/2019Status: DisposedITAT Dehradun20 January 2021AY 2014-153 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 noted that the assessee had opted for the Vivad Se Vishwas scheme. Consequently, the appeal was consigned to record and treated as dismissed, with a caveat.

What were the facts?

The assessee's appeal was against an order for assessment year 2014-15. 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 participation in the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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 30th July, 2019 passed by Ld. CIT(A)- Dehradun for the assessment year 2014-15.

2.

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.

3.

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.

4.

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

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