AHUJA AND ANAND HOTELS PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE-I, NOIDA

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ITA 350/DEL/2020Status: DisposedITAT Delhi13 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 allowed the assessee's request to withdraw the appeal as the assessee had opted for the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the VSV benefits for bonafide reasons.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently opted for the 'Vivad se Vishwas Scheme, 2020' and sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Appellant: Ms. Muskan Shalya, Advocate, DR यथ क ओर से /
Hearing: 13.07.2022

आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM:

1.

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-IV, New Delhi (‘CIT(A)’ in short), dated 31.01.2019 concerning AY 2015-16.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

4.

In the light of requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn.

This Order pronounced on 13/07/2022

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