HALCROW CONSULTING INDIA PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

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ITA 4317/DEL/2019Status: DisposedITAT Delhi02 August 2021AY 2014-152 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas scheme and filed the necessary declarations. The Revenue did not object to the assessee's request.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Sarat Kapoor, Adv
For Respondent: Shri Surender Pal, CIT-D.R
Hearing: 02.08.2021Pronounced: 02.08.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2014-15) Halcrow Cansulting India Vs. DCIT Pvt. Ltd., Circle – 11(1) R-27, 2nd Floor, Pratap New Delhi-110 001 Market, Jangpura B, Mathura Road, New Delhi-110 044 PAN : AABCH 3579 B (APPELLANT) (RESPONDENT) Assessee by Shri Sarat Kapoor, Adv. Revenue by Shri Surender Pal, CIT-D.R. Date of hearing: 02.08.2021 Date of Pronouncement: 02.08.2021 ORDER PER K. NARASIMHA CHARY, JM:

This appeal filed by the assessee is directed against the order dated 20.03.2019 of the Commissioner of Income Tax (Appeals)- 44, New Delhi relating to Assessment Year 2014-15.

2.

Before us, assessee has moved an application through E- mail dated 08.02.2021 wherein the assessee has stated that it

2 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 assessee, therefore, seeks to withdraw the appeal to which Revenue has no objection.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

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