RAJEEV KUMAR GUPTA,GHAZIABAD vs. ITO, WARD-1(1), GHAZIABAD

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ITA 1816/DEL/2018Status: DisposedITAT Delhi02 December 2021AY 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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 an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The Revenue had no objection to the withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee 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. K. NARASIMHA CHARY

For Respondent: Shri Kanv Bali, Sr. D.R
Hearing: 02.12.2021Pronounced: 02.12.2021

This appeal filed by the Assessee is directed against the order dated 26.12.2017 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2014-15.

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 appeal, to which the Revenue has no objection.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the Assessee is dismissed as withdrawn.

4.

In the result, appeal of the Assessee is dismissed.

Order pronounced in the open court on 02.12.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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