PRADEEP KUMAR GUPTA,NEW DELHI vs. ITO WARD 38(3), NEW DELHI

PDF · subscribers
ITA 2469/DEL/2019Status: DisposedITAT Delhi06 July 2021AY 2015-162 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstatement of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations.

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 Pradeep Kumar Gupta
For Respondent: Shri R. K. Gupta, Sr. D.R
Hearing: 06.07.2021Pronounced: 06.07.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2015-16) Pradeep Kumar Gupta Vs. ITO F-233, Prashant Vihar, Ward – 38(3), New Delhi-110 085 New Delhi PAN : AILPG 4783 D (APPELLANT) (RESPONDENT) Assessee by Shri Pradeep Kumar Gupta Revenue by Shri R. K. Gupta, Sr. D.R. Date of hearing: 06.07.2021 Date of Pronouncement: 06.07.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 22.01.2019 of the Commissioner of Income Tax (Appeals)- 13, New Delhi relating to Assessment Year 2015-16.

2.

Before us, assessee has moved an application dated 06.07.2021 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 department had issued

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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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

Recent GST High Court judgments

Search GST case law →