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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2020, and filed the necessary declarations.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Shubh Mangal, New Delhi vs ITO | ITAT Delhi 2021

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

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

For Appellant: Ms. Chavi Jain, CA

For Respondent: Ms. Shivani Bansal, Sr. DR

Hearing: 08.03.2021Pronounced: 08.03.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against order dated 12/07/2018 passed by CIT(A)-5, Delhi for assessment year 2013-14.

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 11.01.2021.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.

SHUBH MANGAL,NEW DELHI vs. ITO, WARD- 15(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments