ARUN GUPTA,NEW DELHI vs. ITO, WARD- 50(3), NEW DELHI

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ITA 7353/DEL/2017Status: DisposedITAT Delhi16 February 2021AY 2013-142 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the VSV Act.

What were the facts?

The assessee filed an appeal against an order for AY 2013-14. The assessee had applied for the Vivad se Vishwas (VSV) Scheme and was awaiting Form No. 3 from the Department.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: MS SUCHITRA KAMBLE & DR. B. R. R. KUMAR

For Appellant: Ms. Rashi Singhal, CA
Hearing: 16.02.2021Pronounced: 16.02.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against order dated 29/09/2017 passed by CIT(A)-17 New Delhi for assessment year 2013-14.

2.

Before us, the Ld. AR submitted that the assessee has moved an application dated 15.02.2021 and has filed Form No. 1 & 2 in respect of the Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020 and yet not received Form No. 3 from the Department. The assessee, therefore, seeks to withdraw the appeal to which revenue has no objection.

3.

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view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 the same. The appeal of the assessee is dismissed as withdrawn.

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