RADHEY SHYAM AGGARWAL (HUF),DELHI vs. ITO WARD 40(5), DELHI

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ITA 2112/DEL/2019Status: DisposedITAT Delhi07 April 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSVS Act, the assessee can seek restoration of the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2014-15. The assessee later applied to resolve the pending issue through the Vivad se Vishwas Scheme (VSVS) Act, 2020, and filed the necessary declaration forms.

What were the issues?

The primary issue was the pendency of the appeal before the Tribunal in light of the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI PRADIP KUMAR KEDIA & SHRI N. K. CHOUDHRY

For Appellant: Shri Suresh Gupta, CA
For Respondent: Shri Vipul Kashyap, Sr. DR
Hearing: 07/04/2022Pronounced: 07/04/2022

O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal is filed by the assessee against the order dated 29.01.2019 passed by Ld. CIT(A),-14, for the Assessment Year 2014-15.

2.

Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSVS) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 19.01.2021.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 restoration of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 07/04/2022.

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