ACROTECH INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ITO WARD-1(3), 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.
What were the facts?
The assessee filed an appeal against an order for AY 2013-14. The assessee subsequently filed for the Vivad se Vishwas Scheme and received Form No. 3 from the department.
What were the issues?
Whether the appeal can be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Vivad se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI R. K. PANDA & SHRI K.N. CHARY
This appeal is filed by the assessee against the order dated 14.08.2019 passed by CIT(A)-1, New Delhi for Assessment Year 2013-14.
Before us, the assessee has moved an application dated 18/02/2021, where in it is submitted that the assessee has filed Form No. 1 & 2 in the Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020 and has received Form No. 3 from the Department. The assessee, therefore, seeks to withdraw the appeal to which revenue has no objection.
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order is pronounced in the open court on 19.02. 2021.
Order pronounced in the Open Court on this 19th February, 2021.
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