UDAY SINGH,GHAZIABAD vs. ITO WARD - 1(5), GHAZIABAD

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ITA 5801/DEL/2019Status: DisposedITAT Delhi04 March 2021AY 2009-103 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 assessee opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020" and filed necessary forms. The ITAT dismissed the appeal with liberty to restore it if the dispute is not settled as per the scheme.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2009-10. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to 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 & SHRI KULDIP SINGH

For Respondent: Shri R.K. Gupta, Senior DR
Hearing: 04.03.2021

PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Shri Uday Singh (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 22.03.2019 passed by the Commissioner of Income-tax (Appeals), Ghaziabad qua the assessment year 2009-10.

2.

None present on behalf of the assessee. However, an application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 4th day of March, 2021 after the conclusion of the virtual hearing.

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