UMA AGARWAL,MORADABAD vs. ITO WARD-2(2), MORADABAD
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeal, 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 filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020 to settle tax arrears.
What were the issues?
The primary issue was whether the appeal could be withdrawn by the assessee due to their opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH : SMC-I : NEW DELHI
Before: SHRI R.K. PANDA
ORDER
PER R.K. PANDA, AM:
This appeal filed by the assessee is directed against the order dated 11th June, 2019 of the CIT(A), Moradabad, relating to the assessment year 2015-16.
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 He accordingly submitted that the appeal filed by the assessee may be allowed to be withdrawn.
In absence of any objection from the side of the ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed.
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.
In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.
The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 28th January, 2021..
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