SHILPI AGARWAL,MORADABAD vs. ITO -2(2), MORADABAD

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ITA 5861/DEL/2019Status: DisposedITAT Delhi25 March 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 noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed, subject to the condition that the assessee can seek reinstitution if the settlement is not resolved.

What were the facts?

The assessee's appeal for assessment year 2015-16 was listed for hearing. Nobody appeared on behalf of the assessee, who had previously informed the Tribunal about opting to settle the dispute under the Vivad Se Vishwas Act, 2020 and requested withdrawal of the appeal.

What were the issues?

The primary issue was the appropriate course of action for an appeal when the assessee opts for settlement under a specific tax dispute resolution scheme and requests withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri M. Baranwal, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Moradabad dated 14th May, 2019.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 26th February, 2021, has intimated the Tribunal that she 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.

2 ITA-5861/Del/2019

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 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.

5.

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 on 25th March, 2021.

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