RAILWAY CLEAING ACCOUNTS OFFICE EMP CO OP TC SOCIETY LIMITED,NEW DELHI vs. ITO WARD - 62(5), NEW DELHI

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ITA 9354/DEL/2019Status: DisposedITAT Delhi24 March 2021AY 2016-172 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee subsequently opted for the Vivad Se Vishwas scheme and filed the necessary declarations.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

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

For Appellant: Ms. Akansha Dawar, C.A
For Respondent: Shri Rupesh Agarwal, Sr.DR
Hearing: 24/03/2021Pronounced: 24/03/2021

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 : 2016-17 Railway Cleaing Accounts Vs. ITO Office EMP Co. Op. TC Ward – 62(5), Society Limited, New Delhi State Entry Road, New Delhi - 110055 PAN – AAAAR 9765 L (APPELLANT) (RESPONDENT) Assessee by Ms. Akansha Dawar, C.A. Revenue by Shri Rupesh Agarwal, Sr.DR Date of hearing: 24/03/2021 Date of Pronouncement: 24/03/2021 ORDER PER K. NARASIMHA CHARY, JM :

This appeal filed by the assessee is directed against the order dated 27.09.2019 of the Commissioner of Income Tax (Appeals)- 20, New Delhi relating to Assessment Year 2016-17.

2.

Before us, assessee has moved an application dated 23rd March, 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. The assessee therefore seeks to withdraw the appeal to which the Revenue has no objection.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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

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