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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The department issued Form-3 under the scheme. The assessee then sought to withdraw the appeal before the ITAT.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Vikas Goel, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Ashish Sachdeva, C.A

For Respondent: Ms. Sangeeta Yadav, Sr. D.R

Hearing: 27.10.2021Pronounced: 27.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2014-15) Vikas Goel Vs. ITO 2103, Katra Tobacco, Ward – 47(1) Khari Baoli New Delhi New Delhi-110006 PAN : AAHPG 7391 M (APPELLANT) (RESPONDENT) Assessee by Shri Ashish Sachdeva, C.A. Revenue by Ms. Sangeeta Yadav, Sr. D.R. Date of hearing: 27.10.2021 Date of Pronouncement: 27.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 27.02.2018 of the Commissioner of Income Tax (Appeals) – 16, New Delhi relating to Assessment Year 2014-15.

Before me, assessee has moved an application dated 22.10.2021 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

2 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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 27.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

VIKAS GOEL,NEW DELHI vs. ITO, WARD-47(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments