A R M FOODS P.LTD,NEW DELHI vs. ITO, WARD-1(1), NEW DELHI

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ITA 6302/DEL/2018Status: DisposedITAT Delhi10 March 2021AY 2010-113 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. The assessee subsequently moved an application to resolve the pending issue through the Vivad se Vishwas Scheme, 2020, and filed the necessary declaration forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-1’ NEW DELHI

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Ms. Archana Singh, CA
For Respondent: Ms. Shivani Bansal, Sr. DR
Hearing: 10.03.2021Pronounced: 10.03.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against order dated 24/08/2018 passed by CIT(A)-1, New Delhi for assessment year 2010-11.

2.

Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 04.03.2021.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 the same. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court in presence of both the parties on this 10th day of MARCH, 2021.

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