DIVYA KUMAR AGARWAL(HUF),NEW DELHI vs. ACIT, CEENTRAL CIRCLE-19, NEW DELHI

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ITA 2351/DEL/2018Status: DisposedITAT Delhi22 February 2021AY 2014-152 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later opted for the Vivad Se Vishwas scheme and filed the necessary declarations.

What were the issues?

The primary issue was the withdrawal of the appeal 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

Before: SH. ANIL CHATURVEDI & SH. SUDHANSHU SRIVASTAVA

For Appellant: Shri Lalit Mohan, C.A
For Respondent: Ms. Nidhi Srivastava, CIT-DR
Hearing: 22/02/2021Pronounced: 22/02/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2014-15 Divya Kumar Agarwal Vs. ACIT (HUF) Central Circle -19 A-58, Madhuban, New Delhi Preet Vihar, New Delhi-110092 PAN : AAGHD 4583 B (APPELLANT) (RESPONDENT) Assessee by Shri Lalit Mohan, C.A. Revenue by Ms. Nidhi Srivastava, CIT-DR Date of hearing: 22/02/2021 Date of Pronouncement: 22/02/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 16.03.2018 of the Commissioner of Income Tax (Appeals)- 27, New Delhi relating to Assessment Year 2014-15.

2.

Before us, assessee has moved an application dated 20.02.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- Primus Buildwell (P) Ltd. vs. DCIT A.Y. 2010-11 2 1) and undertaking (Form-2) Scheme and department had issued Form-3 and had requested to allow the withdrawal of appeal.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid 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. With these directions, appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 22.02.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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