KENDLE INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

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ITA 3611/DEL/2016Status: DisposedITAT Delhi04 February 2021AY 2010-112 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations and undertakings.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

For Appellant: Adv. Sh. Navnit Kumar, Adv
Hearing: 04/02/2021Pronounced: 04/02/2021

ORDER

PER K. NARASIMHA CHARY, JM:

1.

This appeal filed by the assessee is directed against the order dated 18.03.2016 passed by the Commissioner of Income Tax (Appeals)-1, Gurgaon relating to Assessment Year 2010-11.

2.

Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV)

2 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and Form -3 has been received. He therefore submitted that assessee be allowed to withdraw the appeal to which Ld. D.R. has no objection.

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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

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