TANWAR PROJECT PRIVATE LTD.,PANIPAT vs. ACIT, PANIPAT

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ITA 1361/DEL/2017Status: DisposedITAT Delhi22 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal. The appeal was dismissed as withdrawn, with a liberty to approach the Tribunal if the dispute is not resolved under the scheme.

What were the facts?

The assessee filed an appeal against an order for assessment year 2012-13. The assessee had 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 the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Shri Amit Kaushik, Adv
For Respondent: Shri Prakash Dubey, Sr.DR
Hearing: 22.02.2021Pronounced: 22.02.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 28.11.2016 passed by learned Commissioner of Income Tax (Appeals), Karnal, for assessment year 2012-13. 2. We have heard both the parties through Video Conferencing. 3. At the outset, the learned counsel for the assessee has requested for withdrawal of the appeal as 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” for which, he has filed Form No. 1 & 2 and Form No. 3 is awaited.

2.

However, it is submitted by the appellant that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration is not ultimately resolved in terms of the aforestated Scheme, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law.

3.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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