SUNFLOWER TRUST,NEW DELHI vs. ITO (E), WARD - 2(2), NEW DELHI

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ITA 5094/DEL/2019Status: DisposedITAT Delhi13 May 2021AY 2015-163 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the issue is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee subsequently filed a declaration under the Vivad se Vishwas Scheme, 2020, to resolve the pending tax issue.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 BENCH: ‘SMC-2’ NEW DELHI

Before: SHRI ANIL CHATURVEDI & MS SUCHITRA KAMBLEDr.

Hearing: 13.05.2021Pronounced: 13.05.2021

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against the order dated 22/04/2019 passed by CIT(A)-40, New Delhi for Assessment Year 2015-16.

2.

Before us, the Ld. AR filed request for withdrawal of appeal dated 26.02.2021 and further submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 24.12.2020.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 the same. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court in presence of both the parties on this 13th day of May, 2021.

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