LATE SMT. REWATI SINGH THROUGH L/H SHRI HUKUM SINGH,MUZAFFARNAGAR vs. ACIT, MUZAFFARNAGAR

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ITA 3556/DEL/2017Status: DisposedITAT Delhi03 August 2021AY 2011-123 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 noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the settlement was not finalized.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee subsequently requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

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.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘F’: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Respondent: Smt. Sushma Singh CIT-DR
Hearing: 03.08.2021Pronounced: 03.08.2021

ORDER PER KUL BHARAT, JM This appeal filed by the assessee is directed against the order dated 29.03.2017 of the learned CIT(A), Muzaffarnagar, relating to Assessment Year 2011-12.

2.

The learned counsel for the assessee, vide its letter dated 03.08.2021, has requested for withdrawal of the appeal filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 03.08.2021.

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