SACHIN ARORA,NEW DELHI vs. DCIT CENTRAL CIRCLE, GHAZIABAD

PDF · subscribers
ITA 6223/DEL/2019Status: DisposedITAT Delhi07 June 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 allowed the assessee's request to withdraw the appeal. However, it granted liberty to the assessee to seek restoration of the appeal if they failed to avail the VSV Scheme for bona fide reasons.

What were the facts?

The assessee sought to withdraw the appeal before the ITAT because they had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the assessee can withdraw an appeal before the ITAT due to opting for the Vivad se Vishwas Scheme. The procedural aspect of withdrawing an appeal under such circumstances.

Which sections of the Income-tax Act were involved?

Section 271(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Deepesh Garg, Adv
For Respondent: Shri Abhishek Kumar, Sr. DR

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-IV, Kanpur dated 30.04.2019 passed under Section 271(1)(b) of the Income Tax Act, 1961 (the Act).

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). The ld. counsel for the assessee 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In the light of request made on behalf of the captioned party, the appeal is dismissed as withdrawn.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 bona fide 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In the result, the captioned appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open Court on 07/06/2022.

More judgments on Section 271(1)(b)

All 2,912 judgments and leading authorities on Section 271(1)(b) →

Recent GST High Court judgments

Search GST case law →