KAVITA AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

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ITA 5859/DEL/2018Status: DisposedITAT Delhi03 March 2021AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal of the Revenue, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Scheme, 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. The assessee subsequently expressed interest in resolving the pending issue through the Direct Tax Vivad se Vishwash Scheme.

What were the issues?

The primary issue was the assessee's intention to resolve the tax dispute under the Vivad se Vishwash Scheme, leading to the dismissal of the appeal.

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 ‘D’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KULBHARAT

Hearing: 03.03.2021Pronounced: 03.03.2021

ORDER PER G.S. PANNU, VP : This appeal is filed by the assessee against the order dated 17/07/2018 passed by CIT(A)- 27 for Assessment Year 2016-17.

2.

Before us, the Ld. DR appeared and submitted that the assessee has moved an application thereby stating that the assessee is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of Revenue 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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the Revenue is dismissed as withdrawn.

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