DEEPAK AJMERA,DELHI vs. ITO, WARD- 55(1), NEW DELHI

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ITA 822/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 considered the assessee's request and decided to consign the appeal to records and treat it as dismissed. This is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee opted to settle tax arrears under the Vivad Se Vishwas Act, 2020, and requested withdrawal of the appeal. Nobody appeared on behalf of the assessee during the virtual hearing.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act, with a provision for reinstitution if the settlement fails.

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, 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)-19, New Delhi dated 7th December, 2018.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 19th March, 2021, has intimated the Tribunal that he 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-822/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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