SH. RAKESH GUPTA,GURGAON vs. ACIT, FARIDABAD

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ITA 5359/DEL/2016Status: DisposedITAT Delhi10 March 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to opting for the VSV scheme, and the Revenue's no objection. The appeal was dismissed as withdrawn, with a condition for potential reinstitution if the VSV dispute is not resolved.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations and undertakings.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Mr. Umesh Takyar, Sr. DR
Hearing: 10/03/2021Pronounced: 10/03/2021

ORDER

PER ANIL CHATURVEDI, AM:

1.

This appeal filed by the assessee is directed against the order dated 04.08.2016 passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon relating to Assessment Year 2013-14.

2.

Before us, assessee has moved an application dated 13.02.2021 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 Form -3 has been received. He therefore submitted that assessee be allowed to withdraw the appeal to which Ld. D.R. 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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 10.03.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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