GULJEET KAUR SABHARWAL,NEW DELHI vs. ACIT CIRCLE-41(1), NEW DELHI

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ITA 8020/DEL/2019Status: DisposedITAT Delhi11 February 2021AY 2017-183 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 decided to consign the appeal to record and treat it as dismissed, 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 before the ITAT. During the hearing, no one appeared for the assessee, but an application to withdraw the appeal was filed. The reason for withdrawal was the assessee's opting for the Vivad Se Vishwas scheme and filing the necessary forms.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas scheme and the implications of this scheme on pending appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI

Before: SHRI R.K. PANDASmt. Guljeet Kaur

For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 11/02/2021

This appeal filed by the assessee is directed against the order dated 16th August 2019 passed by the Ld. CIT (A) 14, New Delhi relating to assessment year 2017-18.

2.

None appeared on behalf of the assessee, at the time of hearing. However, an application seeking permission to withdraw the appeal has been filed on the ground that the assessee has opted for Vivad Se Vishwas scheme 2020 and has already filed Form No. 1 & 2 as prescribed under the scheme. Further the assessee has been issued Form 3 under the said scheme.

3.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, 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. The Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

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