GULSHAN MALIK,NEW DELHI vs. ACIT CIRCLE-63(1), NEW DELHI

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ITA 4837/DEL/2019Status: DisposedITAT Delhi07 October 2021AY 2015-162 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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 opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The department issued Form-3, and the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Ashish Sachdeva, C.A
For Respondent: Shri R. K. Gupta, Sr. DR
Hearing: 07.10.2021Pronounced: 07.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2015-16) Gulshan Malik Vs. ACIT T-236, D.B. Gupta Road, Circle – 63(1) Paharganj, New Delhi New Delhi-110 055 PAN : AAFPM 8991 D (APPELLANT) (RESPONDENT) Assessee by Shri Ashish Sachdeva, C.A. Revenue by Shri R. K. Gupta, Sr. DR Date of hearing: 07.10.2021 Date of Pronouncement: 07.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 25.02.2019 of the Commissioner of Income Tax (Appeals)-20, New Delhi relating to Assessment Year 2015-16.

2.

Before me, assessee has moved an application dated 29th September 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 2 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 07.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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