MR. SHRI KISHAN,NEW DELHI vs. ITO, NEW DELHI

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ITA 3551/DEL/2017Status: DisposedITAT Delhi15 February 2021AY 2013-143 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee subsequently filed an application under the Vivad se Vishwash Scheme and received a form from the department.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G. S. PANNU & MS SUCHITRA KAMBLE

For Appellant: Ms. Umang Luthra, Adv
Hearing: 15.02.2021Pronounced: 15.02.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against order dated 11/05/2017 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 and 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.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeal of the assessee is dismissed as withdrawn.

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