What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV Scheme, the assessee can seek reinstitution of the appeal.

The assessee had filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Sudhir Nagpal Legal Heir of Late… vs ITO | ITAT Delhi 2022

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

For Appellant: Shri Deepesh Garg, Adv

For Respondent: Shri H. K Choudhary, CIT-D.R

Hearing: 02.08.2022Pronounced: 02.08.2022

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER (Assessment Year : 2010-11) Sudhir Nagpal Legal Heir Vs. ITO of Late Shri Subhash Ward – 29(2) Chand Nagpal New Delhi C/o. M/s. RRA Taxindia, D-28, South Extension Part-I, New Delhi-49 PAN No. AEFPN 5024 E (APPELLANT) (RESPONDENT) Assessee by Shri Deepesh Garg, Adv. Revenue by Shri H. K Choudhary, CIT-D.R. Date of hearing: 02.08.2022 Date of Pronouncement: 02.08.2022 ORDER PER ANIL CHATURVEDI, AM :

This appeal filed by the assessee is directed against the order dated 21.08.2018 of the Commissioner of Income Tax (Appeals)-10, New Delhi relating to Assessment Year 2010-11.

Before us, assessee has moved an application 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. - 5. The assessee therefore seeks to withdraw the appeal, to which the Revenue has no objection.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

Order pronounced in the open court on 02.08.2022, immediately after conclusion of the hearing of the matter in virtual mode.

SUDHIR NAGPAL LEGAL HEIR OF LATE SH. SUBHASH CHAND NAGPAL,NEW DELHI vs. ITO, WARD- 29(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments