SHANN MANGAT HUF,NEW DELHI vs. ITO WARD - 40(2), NEW DELHI

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ITA 1095/DEL/2020Status: 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

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, 2020, and filed the necessary declaration forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 BENCH: ‘G’ NEW DELHI

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

Hearing: 24.12.2021Pronounced: 24.12.2021

ORDER

PER R. K. PANDA, AM

1.

This appeal is filed by the assessee against the order dated 23/01/2020 passed by CIT(A)-14, New Delhi for assessment year 2015-16.

2.

Before us, the Ld. AR submitted that the assessee has moved an application dated 13th 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 31.12.2020.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.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