ARIAN INFOTECH PVT LTD,NEW DELHI vs. DCIT CIRCLE 3(1), NEW DELHI

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ITA 1183/DEL/2019Status: DisposedITAT Delhi10 March 2021AY 2008-092 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The tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can approach the tribunal for reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee informed the tribunal that they are resolving the pending issue through the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the pendency of the appeal before the tribunal, which was resolved by the assessee opting for the Vivad se Vishwas Scheme.

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

Hearing: 10.03.2021Pronounced: 10.03.2021

ORDER

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against order dated 20/12/2018 passed by CIT (A)-1, New Delhi for assessment year 2008-09.

2.

Before us, the Ld. AR submitted that the assessee has moved an application dated 10.03.2021 thereby stating that the assessee is resolving the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and awaiting Form No. 3.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.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