M/S. VICTORA AUTOMOTIVE INC.,FARIDABAD vs. ADDL.CIT, FARIDABAD
What did the Tribunal hold?
The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV Scheme, the assessee can seek reinstitution of the appeal.
What were the facts?
The assessee filed an appeal against the CIT(A) order. Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations. The Revenue had no objection to the assessee's request.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SH. ANIL CHATURVEDI & SH. NARENDER KUMAR CHOUDHARY
This appeal filed by the assessee is directed against the order dated 17.09.2014 of the Commissioner of Income Tax (Appeals)-2, Faridabad relating to Assessment Year 2008-09.
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 appeal, to which the Revenue has no objection.
After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 27.12.2021, immediately after conclusion of the hearing of the matter in virtual mode.
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