SKYTONE MARKETING PVT. LTD.,NEW DELHI vs. ITO, WARD- 23(4), NEW DELHI

PDF · subscribers
ITA 5786/DEL/2019Status: DisposedITAT Delhi04 May 2021AY 2009-102 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV Act, the assessee can approach the Tribunal for reinstitution of the appeal.

What were the facts?

The assessee opted for the Vivad Se Vishwas (VSV) Scheme, 2020, and filed the necessary declarations and undertakings. The department issued Form-3 under the scheme. The assessee then sought to withdraw its appeal before the ITAT.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Shri Govind Singhal, Sr. D.R
Hearing: 04/05/2021Pronounced: 04/05/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2009-10) Skytone Marketing Pvt. Vs. ITO Ltd., Ward-23(4), C-14, G. K. Enclave-1, New Delhi New Delhi-110048 PAN : AABCS 5747 E (APPELLANT) (RESPONDENT) Assessee by Appellant Submission (on record) Revenue by Shri Govind Singhal, Sr. D.R. Date of hearing: 04/05/2021 Date of Pronouncement: 04/05/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 31.05.2019 of the Commissioner of Income Tax (Appeals)- XXV, New Delhi relating to Assessment Year 2009-10.

2.

Before us, assessee has moved an application 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 Form-3. The 2 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After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 →