What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as it had opted for the VSV scheme. However, it was subject to the condition that if the dispute was not resolved under the VSV Act, the assessee could seek reinstitution of the appeal.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Mohan Singh, Gurgaon vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Mohan Singh, Advocate

For Respondent: Shri R. K. Gupta, Sr. D.R

Hearing: 21.09.2021Pronounced: 21.09.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2010-11) Mohan Singh Vs. ITO H. No.1078, Sector – 15 Ward – 2(5) Part – 2, Gurgaon Gurgaon Haryana – 122001 PAN : BLTPS 0233 C (APPELLANT) (RESPONDENT) Assessee by Shri Mohan Singh, Advocate Revenue by Shri R. K. Gupta, Sr. D.R. Date of hearing: 21.09.2021 Date of Pronouncement: 21.09.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 06.02.2019 of the Commissioner of Income Tax (Appeals)-1, Ghaziabad relating to Assessment Year 2010-11.

Before us, assessee has moved an application dated 5th Sep 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 Form-

2 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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 21.09.2021, immediately after conclusion of the hearing of the matter in virtual mode.

MOHAN SINGH,GURGAON vs. ITO WARD-2(5), GURGAON

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