What did the Tribunal hold?

The Tribunal noted that the assessees sought to withdraw their appeals due to opting for the VSV scheme, and the Revenue had no objection. The appeals were dismissed as withdrawn.

The assessees had filed appeals before the ITAT. Subsequently, they opted for the Vivad Se Vishwas (VSV) Scheme, 2020, and filed the necessary declarations and undertakings.

What were the issues?

Whether the appeals should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme and the Revenue has no objection.

M/S. Reeta Buildcon Pvt. Ltd. vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. KULDIP SINGH

For Respondent: Shri Farhat Khan, Sr. DR

Hearing: 08/04/2021Pronounced: 08/04/2021

The above appeals by the different assessee are preferred against the order of the Commissioner of Income Tax (Appeals)-7, New Delhi dated 06.01.2017 (pertaining to A.Y. 2011-12) and Commissioner of Income Tax (Appeals)-30, New Delhi dated

2 26.04.2018 & 27.03.2018 (pertaining to A.Y. 2015-16).

Before us, assessee has moved applications dated 07.04.2021 (for A.Y. 2011-12) & 08.04.2021 (for A.Y. 2015-16) wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and department had issued Form- 3. The assessee therefore seeks to withdraw the appeals, to which the Revenue has no objection.

After considering the request made by the assessees, we dismiss the appeals as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 parties shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriately as per law. With these directions, the all these appeals of the assessees are dismissed as withdrawn.

In the result, all these appeals of the assessees are 4. dismissed. [ Order pronounced in the open court on 08.04.2021, immediately after conclusion of the hearing of the matter in virtual mode. Sd/- Sd/- (KULDIP SINGH) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 08.04.2021 PY*

3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

Date of dictation 08.04.2021 Date on which the typed draft is placed before the dictating 08.04.2021 Member 08.04.2021 Date on which the approved draft comes to the Sr.PS/PS

08.04.2021 Date on which the fair order is placed before the Dictating Member for Pronouncement 08.04.2021 Date on which the fair order comes back to the Sr. PS/ PS

08.04.2021 Date on which the final order is uploaded on the website of ITAT 08.04.2021 Date on which the file goes to the Bench Clerk

M/S. REETA BUILDCON PVT. LTD.,DELHI vs. DCIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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