What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal due to opting for the VSV scheme. The appeal was dismissed as withdrawn, with a liberty to approach the Tribunal for reinstitution if the dispute is not resolved under the VSV Act.

The assessee filed an appeal against an order for AY 2013-14. The assessee subsequently opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations and undertakings.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas scheme. The conditionality of the withdrawal and the possibility of reinstitution of the appeal.

Rajni Gupta, Meerut vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. AMIT SHUKLA

For Respondent: Smt. Sushma Singh, CIT-DR

Hearing: 15/02/2021Pronounced: 15/02/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2013-14 Rajni Gupta Vs. ACIT A-8, Dev Ashrey, Circle -2, Shambhu Nagar, Meerut Meerut PAN : ABQPB 2575 C (APPELLANT) (RESPONDENT) Assessee by Sh. Ramit Kakkar, Adv. Revenue by Smt. Sushma Singh, CIT-DR Date of hearing: 15/02/2021 Date of Pronouncement: 15/02/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 31.10.2017 of the Commissioner of Income Tax (Appeals), Meerut relating to Assessment Year 2013-14.

Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking

Rajni Gupta vs. ACIT A.Y. 2013-14 2 (Form-2) Scheme and department had issued Form-3 and had requested to allow the withdrawal of appeal.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 15.02.2021, immediately after conclusion of the hearing of the matter in virtual mode.

RAJNI GUPTA,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

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