C K INFRASTRUCTURES LTD.,DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

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ITA 6766/DEL/2018Status: DisposedITAT Delhi05 October 2021AY 2013-142 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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 under the scheme. The assessee then sought to withdraw the appeal before the ITAT.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. SANJAY GARG

For Respondent: Ms. Nidhi Srivastava, CIT-D.R
Hearing: 05.10.2021Pronounced: 05.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SANJAY GARG, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2013-14) C K Infrastructures Ltd. Vs. ACIT LU-75, 2nd Floor, Circle – 5(2) DDA Shopping Complex, New Delhi Pitampura, New Delhi-34 PAN : AACCC 0874 F (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Ms. Nidhi Srivastava, CIT-D.R. Date of hearing: 05.10.2021 Date of Pronouncement: 05.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 14.09.2017 of the Commissioner of Income Tax (Appeals)-25, Delhi relating to Assessment Year 2013-14.

2.

Before us, assessee has moved an application dated 27th 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After considering the request made by the assessee, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the assessment year 2014-15 is not ultimately resolved in terms of the aforesaid Act,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 directions the appeals of the assessee are dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 05.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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