FARAH DIBA YASMEEN,MORADABAD vs. ITO WARD - 2(1), MORADABAD

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ITA 6988/DEL/2019Status: DisposedITAT Delhi27 January 2021AY 2015-163 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 noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a liberty to the assessee to approach the Tribunal for reinstitution if the settlement is not resolved.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020 and requested withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn or dismissed when the assessee opts for a settlement scheme like Vivad Se Vishwas. The procedure for handling such appeals pending before the tribunal.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI MAHAVIR PRASAD

Hearing: 27.01.2021Pronounced: 27.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Moradabad, dated 10.06.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 18.09.2020, received

2 ITA-6988/Del/2019 through email, has intimated that he has opted to settle the dispute relating the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

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 aforestated Act, the appellant (i.e., 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 respondent (i.e., 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.

Above decision was announced on conclusion of Virtual Hearing on 27th January, 2021.

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