SANJAY GARG,NEW DELHI vs. ACIT, CENTRAL CIRCLE-08, NEW DELHI

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ITA 8936/DEL/2019Status: DisposedITAT Delhi03 March 2021AY 2011-124 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 allowed the assessee's application to withdraw the appeal. The dismissal was subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2011-12. The assessee subsequently opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

For Appellant: Shri Nipun Mittal, C.A
For Respondent: Shri Anil Kumar Gupta, ITO
Hearing: 03/03/2021Pronounced: 03/03/2021

This appeal filed by the assessee is directed against the order dated 18.10.2019 of the Commissioner of Income Tax (Appeals)- 24, New Delhi relating to Assessment Year 2011-12.

2.

Before us, assessee has moved an application seeks withdrawal of appeal as it has opted for Vivad Se Vishwas (VSV)

2 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme. Learned DR has no objection to the withdrawal.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 03.03.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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