HARI KISHAN GOEL,SAMBHAL UP vs. ITO WARD-1(5), SAMBHAL UP

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ITA 8373/DEL/2019Status: DisposedITAT Delhi25 February 2021AY 2011-122 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 dismissed the assessee's appeal, 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.

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 Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's desire to resolve the tax dispute under the Vivad se Vishwas Scheme, leading to the dismissal of the appeal pending resolution.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-2 NEW DELHI

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

Hearing: 25.02.2021Pronounced: 25.02.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 28/08/2019 passed by CIT(A) –Moradabad for Assessment Year 2011-12.

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 and received Form No. 3 dated 08.07.2020.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee 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 assessee is dismissed.

4.

In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court in presence of both the parties on this 25th Day of February, 2021

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