SHYAM KISHOR AGARWAL,DELHI vs. ITO, WARD- 61(3), NEW DELHI

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ITA 5847/DEL/2018Status: DisposedITAT Delhi23 March 2021AY 2014-152 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The department issued Form-3, indicating the resolution process has begun.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

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, DELHI

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

For Appellant: Shri Girish Agarwal, CA
Hearing: 23/03/2021Pronounced: 23/03/2021

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 : 1914-15 Shyam Kishor Agarwal Vs. ITO 62, New Model Apartments Ward – 61(3), Sector – 13, Rohini New Delhi Delhi-110085 PAN – AENPA 7272 H (APPELLANT) (RESPONDENT) Assessee by Shri Girish Agarwal, CA Revenue by --None-- Date of hearing: 23/03/2021 Date of Pronouncement: 23/03/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 26.06.2018 of the Commissioner of Income Tax (Appeals)- 20, New Delhi relating to Assessment Year 2014-15.

2.

Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking

2 (Form-2) Scheme and department had issued Form-3 on 10.12.2020. The assessee therefore seeks withdrawal of the appeal. In view of the aforesaid, the request for adjournment by Revenue is rejected.

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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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