What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the VSV Scheme, the assessee can seek reinstitution of the appeals.

The assessee filed two appeals before the ITAT for Assessment Year 2009-10. The assessee subsequently opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Dinesh, Ghaziabad vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI

For Appellant: Ms. Mansi Jain, 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) & 6162/Del/2019 (Assessment Year : 2009-10) Dinesh Vs. ITO Rampark, Loni, Ghaziabad Ward – 1(2) Uttar Pradesh – 201102 Ghaziabad PAN : AHXPD 0205 A (APPELLANT) (RESPONDENT) Assessee by Ms. Mansi Jain, 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:

These two appeals filed by the assessee are directed against the order dated 05.07.2018 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2009-10.

Before me, assessee has moved an application dated 20.10.2021 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 appeals, to which the Revenue has no objection.

After considering the request made by the assessee, I dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 appeals and the Tribunal shall consider such application appropriately as per law. With these appeals of the assessee are dismissed as directions, withdrawn.

In the result, both the appeals of the assessee are 4. dismissed.

Order pronounced in the open court on 27.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

DINESH,GHAZIABAD vs. ITO WARD - 1(2), GHAZIABAD

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