What did the Tribunal hold?

The Tribunal decided to consign the appeal to records and treat it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal for assessment year 2015-16. Subsequently, the assessee requested withdrawal of the appeal, having opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Shruti Gupta, Ghaziabad vs ITO | ITAT Delhi 2021

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

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

Hearing: 25/02/2021

PER R.K PANDA, AM:

This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. CIT(A)-Ghaziabad dated 30.04.2019.

The assessee, vide its letter dated 10.12.2020, 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”.

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 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.

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

SHRUTI GUPTA,GHAZIABAD vs. ITO WARD - 2(1), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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