OTM JEWELLERY PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(1), NEW DELHI, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal ordered the appeal to be consigned to records and treated as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.
What were the facts?
The assessee requested withdrawal of their appeal before the ITAT, stating they had opted to settle the tax dispute under the 'Vivad Se Vishwas Scheme, 2020'. No one appeared on behalf of the assessee during the virtual hearing.
What were the issues?
The primary issue was the assessee's request for withdrawal of appeal due to opting for a settlement scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “D” BENCH: NEW DELHI
Before: SHRI G.S. PANNU & SHRI K.NARSIMHA CHARY
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-XXV, New Delhi dated 24.11.2017.
None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide its letter received through email, has requested for withdrawal of the appeal filed by him and stated 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”.
Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.
However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing on
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