SHANN MANGAT,NEW DELHI vs. ITO WARD - 40(2), NEW DELHI

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ITA 1096/DEL/2020Status: DisposedITAT Delhi14 July 2022AY 2015-162 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal. The Revenue did not object to this course of action.

What were the facts?

The assessee 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. The Revenue had no objection to the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme and the Revenue's no objection.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Uma Upadayay, C.A
For Respondent: Shri Abhishek Kumar, Sr. D.R
Hearing: 14.07.2022Pronounced: 14.07.2022

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ASTHA CHANDRA, JUDICIAL MEMBER (Assessment Year : 2015-16) Shann Mangat Vs. ITO AM-195, Shalimar Bagh Ward – 40(2) Delhi-110 088 New Delhi PAN No. AAGPM 0381 A (APPELLANT) (RESPONDENT) Assessee by Ms. Uma Upadayay, C.A. Revenue by Shri Abhishek Kumar, Sr. D.R. Date of hearing: 14.07.2022 Date of Pronouncement: 14.07.2022 ORDER PER ANIL CHATURVEDI, AM :

This appeal filed by the assessee is directed against the order dated 23.01.2020 of the Commissioner of Income Tax (Appeals)-14, New Delhi relating to Assessment Year 2015-16.

2.

Before us, assessee has moved an application dated 14th July 2022 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.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 14.07.2022, immediately after conclusion of the hearing of the matter in virtual mode.

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