BIMLA DEVI,GURGAON vs. ITO WARD - 1(3), GURGAON

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ITA 169/DEL/2020Status: DisposedITAT Delhi24 March 2021AY 2011-122 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.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 had filed an appeal before the ITAT for Assessment Year 2011-12. The assessee subsequently opted for the Vivad Se Vishwas scheme and filed the necessary declarations and undertakings.

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: Shri Arjun Chaturvedi, C.A
For Respondent: Shri Rupesh Agarwal, Sr.DR
Hearing: 24/03/2021Pronounced: 24/03/2021

ORDER

PER ANIL CHATURVEDI, AM :

1.

This appeal filed by the assessee is directed against the order dated 28.08.2019 of the Commissioner of Income Tax (Appeals)-1, Gurgaon relating to Assessment Year 2011-12.

2.

Before us, assessee has moved an application dated 16th 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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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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