VIKRAM PABREJA,NEW DELHI vs. ITO, WARD-38(2), NEW DELHI

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ITA 2703/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2015-163 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 settlement under the Vivad Se Vishwas Act, 2020. The appeal was consigned to records and treated as dismissed, subject to reinstitution if the settlement fails.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Act. The consequence of such withdrawal on the appeal proceedings.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-13, New Delhi dated 14.01.2019 and pertains to assessment year 2015-16.

2.

The learned counsel for the assessee, vide letter dated 21.01.2021, has requested for withdrawal of the appeal filed by the assessee 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 Act, 2020 (in short ‘the Act' ) and requested for withdrawal of the said appeal.

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 aforestated Act, the appellant (i.e., 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 respondent (i.e., 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.

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

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