RAJ SINGH,NEW DELHI vs. ITO WARD - 69(2), NEW DELHI

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ITA 6379/DEL/2019Status: DisposedITAT Delhi04 October 2021AY 2010-112 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.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). The assessee later opted for the Vivad Se Vishwas scheme and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme and the conditions for such withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Shri R. K. Gupta, Sr. DR
Hearing: 04.10.2021Pronounced: 04.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2010-11) Raj Singh Vs. ITO C/o CV & Co. Flat No.393, Ward-69(2) Akshardham Aparment, New Delhi Sec-19, Pocket-3, New Delhi – 110 075 PAN : AWCPS 5927 Q (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri R. K. Gupta, Sr. DR Date of hearing: 04.10.2021 Date of Pronouncement: 04.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 16.05.2019 of the Commissioner of Income Tax (Appeals)-15, Delhi relating to Assessment Year 2010-11.

2.

Before me, assessee has moved an application dated 14th July 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 Designated Authority is 2 yet to issue certificate in 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 04.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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