CHAMDRA TELTIA,DELHI vs. ITO, WARD-46(2), NEW DELHI

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ITA 6876/DEL/2018Status: DisposedITAT Delhi27 May 2022AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, with liberty to restore it if the dispute settlement under the scheme was not finalized. The Revenue had no objection to this course of action.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2014-15. The assessee later sought withdrawal of the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn and restored if the assessee opts for a settlement scheme like Vivad Se Vishwas.

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Lalit Kishore, Senior DR
Hearing: 27.05.2022

ASSESSEE BY : None REVENUE BY : Shri Lalit Kishore, Senior DR Date of Hearing : 27.05.2022 Date of Order : 27.05.2022

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of the ld. CIT (Appeals) dated 31.03.2018 for the assessment year 2014-15.

2.

None present on behalf of the assessee. However, an application dated 23.05.2022 has been filed on behalf of 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

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 27th day of May, 2022 after the conclusion of the hearing.

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