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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations and undertakings.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

M/S. Kansal Building Solutions… vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

For Appellant: Ms. Himani Agrawal, C.A

Hearing: 22.07.2021Pronounced: 22.07.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2012-13) M/s Kansal Building Vs. ITO Solutions (P) Ltd., Ward – 14(2), 509/5, Maa Anand Mai New Delhi Marg, Govind Puri, New Delhi - 110019 PAN : AAECK 1941 M (APPELLANT) (RESPONDENT) Assessee by Ms. Himani Agrawal, C.A. Revenue by --None-- Date of hearing: 22.07.2021 Date of Pronouncement: 22.07.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 30.01.2017 of the Commissioner of Income Tax (Appeals)-5, Delhi relating to Assessment Year 2012-13.

Before us, assessee has moved an application dated 30.03.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

2 1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee therefore seeks to withdraw the appeal.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

Order pronounced in the open court on 22.07.2021, immediately after conclusion of the hearing of the matter in virtual mode.

M/S. KANSAL BUILDING SOLUTIONS (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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Which sections of the Income-tax Act were involved?

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