COMPLETE MEDI VEDA SOLUTIONS PVT. LTD.,DELHI vs. ITO WARD-6(2), NEW DELHI

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ITA 8022/DEL/2019Status: DisposedITAT Delhi11 February 2021AY 2011-123 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 allowed the assessee's application to withdraw the appeal as the assessee has opted for the Vivad Se Vishwas Scheme. The appeal is consigned to record and treated as dismissed, subject to the dispute being resolved under the scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for assessment year 2011-12. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020 and received Form No. 3 from the department.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Appellant: Shri Vinod Minocha, CA
For Respondent: Shri Gaurav Dudeja,Sr. DR
Hearing: 11/02/2021

This appeal filed by the assessee is directed against the order dated 31st July, 2019 passed by the Ld. CIT (A) 2, New Delhi relating to assessment year 2011-12.

2.

The Ld. Counsel for the assessee, filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for the Vivad Se Vishwas Scheme, 2020 and has received the Form No. 3 from the department. In view of the above the captioned appeal is consigned to record and treated as dismissed.

3.

However, the aforesaid is 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 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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