M/S. EDUCOMP PROFESSIONAL EDUCATION LTD.,NEW DELHI vs. ACIT, GURGAON

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ITA 3629/DEL/2016Status: DisposedITAT Delhi10 February 2021AY 2010-112 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 noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. Subsequently, the assessee requested withdrawal of the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘ C’ NEW DLEHI

Before: SHRI G.S. PANNU, VICE- & SHRI K. NARASIMHA CHARY

Hearing: 10/02/2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)- 1, Gurgaon dated 29.03.2016.

2.

The assessee, vide its letter dated 22.01.2021, received through Email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the ”Vivad Se Vishwas Scheme, 2020”.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

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 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. The Revenue has no objection with regard to the aforesaid caveat.

5.

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

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