YOGESH GAMBHIR,NEW DELHI vs. ACIT CC-19, NEW DELHI

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ITA 7609/DEL/2019Status: DisposedITAT Delhi24 December 2021AY 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's intent to resolve the dispute under the VSV Act. The assessee can seek reinstitution if the dispute is not resolved under the Act.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee subsequently applied to resolve the pending issue through the Vivad se Vishwas Scheme (VSV) Act, 2020, and submitted the necessary declaration forms.

What were the issues?

The primary issue was the pendency of the appeal before the ITAT while the assessee opted for resolution under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI R. K. PANDA & SH. NARENDER KUMAR CHOUDHARY

Hearing: 24.12.2021Pronounced: 24.12.2021

Appellant by Sh. Ashish Sachdeva, CA Respondent by Sh. M. Barnwal, SR. DR Date of Hearing 24.12.2021 Date of Pronouncement 24.12.2021 ORDER

PER R. K. PANDA, AM

1.

This appeal is filed by the assessee against the order dated 20/03/2019 passed by CIT(A)-27, New Delhi for assessment year 2015-16.

2.

Before us, the Ld. AR submitted that the assessee has moved an application dated 14th December, 2021 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 30/01/2021. It is seen that the assessee has also enclosed Form No. 4 dated 25/03/2021. Therefore, the appeal of the assessee is dismissed.

3.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on this 24th Day of December, 2021 in presence of both the parties.

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