SANJAY GUPTA,NEW DELHI vs. ACIT CIRCLE-14(1), NEW DELHI

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ITA 2225/DEL/2019Status: DisposedITAT Delhi04 August 2022AY 2010-113 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 allowed the withdrawal of the appeals. For the appeal under the Vivad Se Vishwas scheme, the dismissal was subject to the condition that the assessee could seek reinstitution if the dispute was not resolved under the scheme.

What were the facts?

The assessee filed five appeals before the ITAT. For four of these appeals, the assessee requested to withdraw them. For the fifth appeal, the assessee sought withdrawal due to opting for the Vivad Se Vishwas scheme.

What were the issues?

The primary issue was the assessee's request to withdraw pending appeals before the Tribunal, either due to a change of mind or by opting for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

For Appellant: Shri Deepesh Garg, Adv
For Respondent: Shri H. K. Choudhary, CIT-DR
Hearing: 04.08.2022Pronounced: 04.08.2022

ORDER PER ANIL CHATURVEDI, AM : These five appeals filed by the assessee are directed against the orders dated 24.01.2019 & 07.02.2019 passed by the Commissioner of Income Tax (Appeals)-5, New Delhi relating to Assessment Years : 2010-11, 2013-14, 2014-15, 2015-16 & 2016-17.

2.

At the outset, the authorized representative vide letter dated 04.08.2022 stated that assessee wants to withdraw the appeals in

3.

Learned DR has no objection to the withdrawal of appeal.

4.

We have heard the rival submission and perused the material on record. In view of the aforesaid request of Ld. A.R. the appeals of the assessee are dismissed as withdrawn.

Now we take up for A.Y. 2015-16 :

5.

Before us, assessee has moved an application dated 03.09.2021 wherein assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form No. – 3. The assessee, therefore, seeks to withdraw the appeal, to which the Revenue has no objection.

6.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

7.

In the result, appeal of the assessee is dismissed.

8.

In the combined result, all the appeals of the assessee are dismissed. Order pronounced in the open court on 04.08.2022, immediately after conclusion of the hearing of the matter in virtual mode.

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