What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee expressed interest in resolving the pending issue through the Vivad se Vishwash Scheme.

What were the issues?

The primary issue was the assessee's desire to resolve the tax dispute under the Vivad se Vishwash Scheme, leading to the dismissal of the appeal.

Himadri Construction, Gopeshwar vs ITO | ITAT Dehradun 2021

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

This appeal is filed by the assessee against the order dated 12.03.2019 passed by CIT(A)- Dehradun for Assessment Year 2011-12.

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.

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.

In the result, appeal of the assessee is dismissed. Order is pronounced in the open court in presence of Ld. DR on 20th January, 2021.

HIMADRI CONSTRUCTION,GOPESHWAR vs. ITO, WARD-1(4)(4), SRINAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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