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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against an order for AY 2014-15. The assessee subsequently filed an application to resolve the pending issue through the Vivad se Vishwash Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

Anurag Sharma vs ACIT | ITAT Delhi 2021

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

Before: MS SUCHITRA KAMBLE & DR. B. R. R. KUMAR

Hearing: 18.02.2021Pronounced: 18.02.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 14.12.2017 passed by CIT(A)-12, New Delhi for assessment year 2014-15.

Before us, the assessee has filed application dated 29.01.2021 wherein the assessee submitted that the assessee is interested to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2. The application further states that Form No. 3 has also been issued.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on this 18TH Day of February, 2021 in presence of both the parties.

ANURAG SHARMA,DELHI vs. ACIT, CIRCLE- 35(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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