AMRITPAL SINGH MALHOTRA,NEW DELHI vs. DCIT CIRCLE-38(1), NEW DELHI

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ITA 6867/DEL/2019Status: DisposedITAT Delhi04 February 2021AY 2011-122 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The Tribunal treated the appeal as withdrawn based on the assessee's request, subject to the condition that the settlement under the Vivaad Se Vishwas Act is not concluded. The assessee was granted liberty to apply for recall if the settlement fails.

What were the facts?

The assessee filed an appeal for AY 2011-12. During the hearing, the assessee's representative stated that they had opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020, but the settlement was not yet concluded.

What were the issues?

Whether an appeal can be treated as withdrawn when the assessee has opted for settlement under a specific scheme, but the settlement process is incomplete.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-I”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Tani Malik, Adv
For Respondent: Shri Rajesh Kumar, Sr. DR
Hearing: 04/02/2021Pronounced: 04/02/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee for Assessment Year 2011-12 against the order of the ld CIT(A)-13, New Delhi dated 20.06.2019.

2.

At the time of hearing the ld AR submitted that the assessee has already filed Form No. 1 and 2 to settle the dispute in the impugned appeal under Direct Taxes Vivaad Se Vishwas Act, 2020. However, Form No. 3 and settlement of dispute is yet to be concluded. Therefore, subject to that she submitted that the appeal of the assessee may be treated as withdrawn.

3.

The ld DR object to the above proposal of the ld AR.

4.

We have carefully considered the rival contention and find that the assessee has opted for settlement of the dispute in the impugned appeal under Direct Taxes Vivaad Se Vishwas Act, 2020 by filing necessary forms. However, dispute involved in the above appeal is yet to be settled under the above scheme. Therefore, the appeal of the assessee is treated as withdrawn as per request of the ld AR, however, the assessee is given a liberty to file an application for recall of this order in the event the Page | 1

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