What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal before the ITAT for Assessment Year 2015-16. The assessee later opted for the Vivad Se Vishwas scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Rajesh Agarwal, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. K. NARASIMHA CHARY

For Respondent: Shri Rupesh Agarwal, Sr.DR

Hearing: 25/03/2021Pronounced: 25/03/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2015-16 Rajesh Agarwal Vs. ITO C/o. Kapil Goel, Adv. Ward-39(5), F-26/124, Sector – 7, New Delhi Rohini, New Delhi-110 085 PAN – AADPA 9071 A (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Rupesh Agarwal, Sr.DR Date of hearing: 25/03/2021 Date of Pronouncement: 25/03/2021 ORDER PER K. NARASIMHA CHARY, JM :

This appeal filed by the assessee is directed against the order dated 31.12.2018 of the Commissioner of Income Tax (Appeals)- 13, New Delhi relating to Assessment Year 2015-16.

Before us, assessee has moved an application dated 15.03.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

2 1) and undertaking (Form-2) Scheme and department had issued Form-3 dated 07.01.2021. The assessee therefore seeks to withdraw the appeal to which the Revenue has no objection.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

RAJESH AGARWAL,NEW DELHI vs. ITO, WARD- 39(5), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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