RAMESHWAR DAYAL SHARMA,GHAZIABAD vs. ITO, GHAZIABAD

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ITA 3742/DEL/2016Status: DisposedITAT Delhi09 February 2022AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed both the assessee's and Revenue's appeals as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, they can seek reinstitution of the appeals.

What were the facts?

The assessee and Revenue filed cross-appeals before the ITAT. The assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations and undertakings.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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 Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

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

For Appellant: Ms. Ishita Gupta, C.A
For Respondent: Shri Dilip Singh Kothari, CIT(DR)
Hearing: 09.02.2022Pronounced: 09.02.2022

These cross appeals filed by the assessee and Revenue are directed against the order of the Commissioner of Income Tax (A)- Aligarh dated 04.03.2016 relating to Assessment Year 2012-13.

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-3. The assessee therefore seeks to withdraw the appeals, to which the Revenue has no objection.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee and Revenue as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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/Revenue shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. With these directions, appeals of the assessee and Revenue are dismissed as withdrawn.

4.

In the result, appeals of the assessee and Revenue are dismissed.

Order pronounced in the open court on 09.02.2022, immediately after conclusion of the hearing of the matter in virtual mode.

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