A & A EARTHMOVERS PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-1(1), NEW DELHI

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ITA 5195/DEL/2019Status: DisposedITAT Delhi08 June 2022AY 2010-112 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee had filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSV) scheme and fulfilled the necessary formalities. 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

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 ‘A’, NEW DELHI

Before: SH. ANIL CHATURVEDI & SH. NARENDER KUMAR CHOUDHARY

For Appellant: Shri Deepesh Garg, Adv
For Respondent: Shri Zahid Parvez, Sr. D.R
Hearing: 08.06.2022Pronounced: 08.06.2022

This appeal filed by the assessee is directed against the order dated 18.04.2019 of the Commissioner of Income Tax (Appeals)-I, New Delhi relating to Assessment Year 2010-11.

2.

Before us, assessee has moved an application wherein the 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-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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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 08.06.2022, immediately after conclusion of the hearing of the matter in virtual mode.

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