SHARDA EXPORTS,NEW DELHI vs. DCIT, CIRCLE- 2, MEERUT

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ITA 5644/DEL/2018Status: HeardITAT Delhi31 January 2022AY 2015-163 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The Tribunal allowed the appeal to be withdrawn as the assessee had opted for settlement under the Vivaad Se Vishwas Scheme. However, this was subject to the condition that if the dispute was not resolved under the scheme, the assessee could seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted to settle the dispute under The Direct Taxes Vivaad Se Vishwas Scheme, 2020. The assessee had filed the necessary forms under the scheme.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn or dismissed when the assessee opts for settlement under the Vivaad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivaad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “G”: NEW DELHI ]

Before: SHRI ANIL CHATURVEDISHRI AMIT SHUKLA

For Appellant: Shri Anuj Kumar, C. A.;
For Respondent: Shri H.K. Chaudhary
Hearing: 31/01/2022Pronounced: 31/01/2022

O R D E R PER AMIT SHUKLA, J. M.

1.

The aforesaid appeal has been filed by the assessee against the impugned order dated 11.07.2018 passed by the Commissioner of Income Tax (Appeals), Meerut, for assessment year 2015-16.

2.

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Taxes Vivaad Se Vishwas Scheme and has already filed Form Nos. 1 and 2. Therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that Form No. 3 has been issued to the assessee on 14th April, 2021, under The Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

5.

However, the aforesaid is 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 appellant (i.e. 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. The respondent (i.e. the Revenue) has no objection with regard to the aforesaid caveat.

6.

In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 31/01/2022.

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