HPS CONCRETE PVT. LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE, GHAZIABAD

PDF · subscribers
ITA 6220/DEL/2019Status: DisposedITAT Delhi06 July 2022AY 2017-182 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The Tribunal dismissed the appeal as withdrawn, with liberty granted to the assessee to seek restoration if the dispute is not settled under the scheme. The Revenue had no objection to this condition.

What were the facts?

The assessee sought withdrawal of their appeal before the ITAT. This was because they had opted to settle tax arrears for the assessment year 2017-18 under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Deepesh Garg, Advocate
For Respondent: Ms. Sangeeta Yadav, Sr. DR
Hearing: 06.07.2022

Date of Hearing : 06.07.2022 Date of Order : 06.07.2022

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-IV, Kanpur dated 30.04.2019 for the assessment year 2017-18.

2.

Ld. counsel of the assessee seeks 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 Form 5 issued by the Department for the full and final settlement of tax arrears. 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 6th day of July, 2022 after the conclusion of the hearing.

Recent GST High Court judgments

Search GST case law →