RADHIKA POLYPACK (P) LTD.,FARIDABAD vs. ITO, WARD- 2(2), FARIDABAD

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ITA 7083/DEL/2018Status: DisposedITAT Delhi28 January 2021AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. However, this was 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 sought to withdraw their appeal before the ITAT. The reason for withdrawal was that the assessee had opted to settle the tax arrears for the assessment year 2010-11 under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw their appeal due to opting for a settlement scheme, and the conditions for such withdrawal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Appellant: Ms Tani Malik, Advocate
For Respondent: Shri Sanjiv Mahajan, Sr. DR
Hearing: 28.01.2021Pronounced: 28.01.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 25th September, 2018 of the CIT(A), Faridabad, relating to the assessment year 2010- 11.

2.

The ld. Counsel for the assessee, at the time of hearing, filed an application seeking withdrawal of the appeal filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. He accordingly submitted that the appeal filed by the assessee may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed.

4.

However, the aforesaid is 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 Scheme, 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. The Revenue has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

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