SAPNA MEHTA,NEW DELHI vs. ITO WARD - 46(3), NEW DELHI

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ITA 4645/DEL/2019Status: DisposedITAT Delhi30 March 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 noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Act and their request for withdrawal. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee had appealed an order from the CIT(A). During the virtual hearing, no one appeared for the assessee. The assessee had previously informed the Tribunal that they opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 30.03.2021Pronounced: 30.03.2021

is directed against the order of learned CIT(A)-12, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. The Ld. A.R. for the assessee, vide his email dated 20.03.2021, has intimated the Tribunal 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 Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

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 aforesaid 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.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

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