SARJEET SINGH,HISAR vs. ITO, WARD-4, HISAR

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ITA 9267/DEL/2019Status: DisposedITAT Delhi23 March 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal due to opting for the VSV Scheme. The appeal was dismissed as withdrawn with a liberty to approach the Tribunal for reinstitution if the dispute is not resolved under the VSV Act.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. The assessee later opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas Scheme.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

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 : 2010-11 Surjeet Singh Vs. ITO Village-Khasa Mahajan, Ward-4, Tehsil-Mandi, Adampur, Hisar Hisar, Haryana-125 047 PAN – BTQPS 1934 P (APPELLANT) (RESPONDENT) Assessee by --None-- 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 27.02.2019 of the Commissioner of Income Tax (Appeals)- Hisar relating to Assessment Year 2010-11.

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 A.Y. 2014-15 2 (Form-2) Scheme and department had issued Form-3. The assessee therefore seeks withdrawal of appeal. In view of the aforesaid, the request for adjournment by the 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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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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