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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can approach the Tribunal for reinstitution of the appeal.

The assessee filed an appeal before the ITAT for the assessment year 2012-13. The assessee subsequently moved an application to resolve the pending issue through the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Mehak Infracon Pvt Ltd, New Delhi vs ITO | ITAT Delhi 2021

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

Before: SHRI C. N. PRASAD

For Appellant: Shri Rajneesh Bihar Mathur, CA

For Respondent: Shri Om Prakash, Sr. DR

Hearing: 13.12.2021Pronounced: 13.12.2021

ORDER PER C. N. PRASAD, JM :

This appeal is filed by the assessee against order dated 7/12/2018 passed by CIT(A)—6, Delhi for assessment year 2012-13.

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” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 30/12/2020.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.

MEHAK INFRACON PVT LTD,NEW DELHI vs. ITO WARD - 16(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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