TEJINDER PURI,NEW DELHI vs. JCIT, CENTRAL CIRCLE- 5, NEW DELHI

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ITA 5725/DEL/2018Status: DisposedITAT Delhi10 February 2021AY 2011-122 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 consigned the appeals to records and treated them as dismissed. However, the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of appeals for AY 2011-12 and 2012-13, having opted for the Vivad Se Vishwas Scheme. No one appeared on behalf of the assessee during the virtual hearing.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N.CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

These appeals by the assessee for the assessment years 2011-12 & 2012-13 are directed against the order of learned CIT(A)-24, New Delhi dated 29.06.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide its letter dated 30.01.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the ”Vivad Se Vishwas Scheme, 2020”.

3.

Considering the aforesaid situation, the captioned appeals are 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 years is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, these appeals are consigned to record and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021.

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