TANWAR PROJECT PVT. LTD.,PANIPAT vs. ITO, PANIPAT
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a caveat for reinstitution if the settlement fails.
What were the facts?
The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently requested withdrawal of the appeal as they had opted to settle the tax dispute under the "Vivad Se Vishwas Scheme, 2020".
What were the issues?
Whether an appeal can be withdrawn and dismissed when the assessee opts for a settlement scheme like Vivad Se Vishwas.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI
Before: SHRI G.S. PANNU & SHRI KUL BHARAT
This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A), Karnal dated 26.12.2018.
The assessee, vide its letter dated 23.03.2021 received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the ”Vivad Se Vishwas Scheme, 2020”.
Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.
However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 30th March, 2021.
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