LALIT KALA SINGH,NEW DELHI vs. ACIT, CIRCLE- 59(1), NEW DELHI

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ITA 5437/DEL/2017Status: DisposedITAT Delhi25 March 2021AY 2014-153 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 that the assessee had opted for settlement under the Vivad Se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the dispute was not resolved under the Act.

What were the facts?

The assessee had appealed an order of the CIT(A) for the assessment year 2014-15. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Act, 2020, and requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

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 BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 25.03.2021Pronounced: 25.03.2021

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-19, New Delhi. 2. None appeared on behalf of the assessee at the time of virtual hearing. The Ld. Authorized Signatory for the assessee, vide his letter dated NIL, 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.

Above decision was pronounced on conclusion of Virtual Hearing on 25th March, 2021.

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