What did the Tribunal hold?

The Tribunal, with the consent of the Senior DR, treated the appeal as withdrawn. The appeal was dismissed subject to the assessee's liberty to seek recall if the dispute settlement under the scheme fails.

The assessee filed an appeal against the CIT(Appeals) order. During the hearing, the assessee submitted a letter stating they had opted for the Vivad se Vishwas Scheme to settle the tax dispute.

What were the issues?

The primary issue was the settlement of the tax dispute under the Vivad se Vishwas Scheme, leading to the withdrawal of the appeal.

Caprihan Auto Pvt. Ltd., New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Respondent: Shri Rajesh Kumar, Sr. DR;

Hearing: 03/02/2021Pronounced: 03/02/2021

This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-2, New Delhi dated 31.08.2018 for the Assessment Year 2015-16.

At the time of hearing the assessee submitted a letter dated 21.01.2021 wherein it is stated that assessee has filed Form No. 1 and 2 under Vivad Se Vishwas Scheme, 2020 to settle the tax dispute. It was stated that Form No. 3 has not yet been received. 3. In view of the above facts and after the consent of the ld DR the above appeal is treated as withdrawn and hence, dismissed subject to liberty to the assessee to file application for recall of this order, in case the assessee fails to get the dispute involved in this appeal settled under that scheme. 4. In view of the above facts the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 03/02/2021.

CAPRIHAN AUTO PVT. LTD.,NEW DELHI vs. ITO, WARD- 5(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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