COAST TO COAST DESIGNS PVT LTD,NEW DELHI vs. ACIT CIRCLE-6(1), NEW DELHI

PDF · subscribers
ITA 8801/DEL/2019Status: DisposedITAT Delhi19 July 2022AY 2011-122 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The Tribunal dismissed the appeal as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. Liberty was granted to the assessee to seek restoration if the dispute is not settled under the scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later filed an application to withdraw the appeal as they opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

For Respondent: Md. Gayasuddin Ansari, Sr. DR
Hearing: 19.07.2022

(PAN : AADCC2313C) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Md. Gayasuddin Ansari, Sr. DR Date of Hearing : 19.07.2022 Date of Order : 19.07.2022

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-16, New Delhi dated 24.09.2019 for the assessment year 2011-12.

2.

None present on behalf of the assessee. However, an application dated 25.05.2022 has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed necessary

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in the open court on this 19th day of July, 2022 after the conclusion of the hearing.

Recent GST High Court judgments

Search GST case law →