V vs. A TRADERS PVT. LTD.,DELHI

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ITA 7238/DEL/2018Status: DisposedITAT Delhi01 June 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT dismissed the appeal as withdrawn. However, it granted the assessee liberty to seek reinstitution of the appeal if the dispute is not resolved under the Vivad Se Vishwas scheme.

What were the facts?

The assessee sought to withdraw its appeal before the ITAT. This was because the assessee had opted for the Vivad Se Vishwas scheme and filed the necessary declarations.

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.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri V. Raja Kumar, Advocate
Hearing: 01/06/2021Pronounced: 01/06/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2009-10) VVSA Traders Pvt. Ltd., Vs. ITO, (formerly known as VVSA Ward-26(4) Chit Fund Pvt. Ltd.) New Delhi 18/244, Sector-3, Rohini, New Delhi-110 085 PAN : AACCV 1875 B (APPELLANT) (RESPONDENT) Assessee by Shri V. Raja Kumar, Advocate Revenue by --None-- Date of hearing: 01/06/2021 Date of Pronouncement: 01/06/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 24.08.2018 of the Commissioner of Income Tax (Appeals)-9, New Delhi relating to Assessment Year 2009-10.

2.

Before us, assessee has moved an application dated 31.05.2021 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. In view of the aforesaid, the request for adjournment by the Revenue is rejected.

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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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

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

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