SIROHI INFOTECH PVT. LTD.,NEW DELHI vs. DCIT CIRCLE - 23(2), NEW DELHI

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ITA 2316/DEL/2019Status: PendingITAT Delhi25 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the dispute resolution under the scheme failed.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. Subsequently, the assessee requested withdrawal of the appeal as they had opted to settle the tax dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘ C’ NEW DLEHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

For Appellant: Ms. Soumya Jain, CA
Hearing: 25/02/2021

PER R.K PANDA, AM:

1.

This appeal by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-8, New Delhi dated 05.02.2019.

2.

The assessee, vide its letter dated 20.08.2020, 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”.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

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 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. The Revenue has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

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