SUSHILA SHARMA,GHAZIABAD vs. ITO WARD - 2(3), GHAZIABAD

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ITA 4890/DEL/2019Status: DisposedITAT Delhi21 September 2021AY 2012-132 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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 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 and undertakings.

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 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 : 2012-13) Sushila Sharma Vs. ITO H. No.98, Vill. Garhi Ward – 2(3) Sabloo, Loni, Ghaziabad Ghaziabad-201102 PAN : BBYPS 2532 M (APPELLANT) (RESPONDENT) Assessee by --None-- 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 26.06.2017 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2012-13.

2.

Before us, assessee has moved an application 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-3. The 2 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 21.09.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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