PARAMJIT SETHI,NEW DELHI vs. JCIT RANGE - 63, NEW DELHI

PDF · subscribers
ITA 6918/DEL/2019Status: DisposedITAT Delhi05 May 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 considered the assessee's request to withdraw the appeal due to opting for the VSV Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations and undertakings.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn because the assessee had opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Shri Govind Singhal, Sr. D.R
Hearing: 05/05/2021Pronounced: 05/05/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2015-16) Paramjit Sethi Vs. JCIT 8311/5, Multani Dhanda, Range-63, Paharganj, New Delhi New Delhi PAN : ABBPS 1686 E (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Govind Singhal, Sr. D.R. Date of hearing: 05/05/2021 Date of Pronouncement: 05/05/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 30.05.2019 of the Commissioner of Income Tax (Appeals)- 38, New Delhi relating to Assessment Year 2015-16.

2.

Before us, assessee has moved an application dated 14.04.2021 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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 →