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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against the CIT(A) order for AY 2009-10. The assessee subsequently opted for the Vivad Se Vishwas (VSV) Scheme, 2020, and filed the necessary declarations.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

Shri Pradeep Singhal, Haridwar vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & MS. SUCHITRA KAMBLE

For Appellant: Shri Gurjeet Singh, C.A

For Respondent: Shri Sohail Malik, Sr. D.R

Hearing: 15/03/2021Pronounced: 15/03/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2009-10 Pradeep Singhal Vs. ITO C/o. Shree Durga Oil & Ward-2, Steel Works, Haridwar Saleden Gunj, Jawalpur, Haridwar-249407 PAN – CHGPS 3166 L (APPELLANT) (RESPONDENT) Assessee by Shri Gurjeet Singh, C.A. Revenue by Shri Sohail Malik, Sr. D.R. Date of hearing: 15/03/2021 Date of Pronouncement: 15/03/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 28.12.2012 of the Commissioner of Income Tax (Appeals)-I, Dehradun relating to Assessment Year 2009-10.

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. Ld. DR has no objection to the withdrawal

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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

Order pronounced in the open court on 15.03.2021, immediately after conclusion of the hearing of the matter in virtual mode.

SHRI PRADEEP SINGHAL,HARIDWAR vs. ITO, HARIDWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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