What did the Tribunal hold?

The Tribunal allowed the assessee's request 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.

The assessee filed an appeal against an order of the CIT(A) for assessment year 2011-12. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Gaurav Sharma vs ITO | ITAT Delhi 2021

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

Before: SHRI R.K. PANDA

For Appellant: Shri Shyam Sunder, Advocate

For Respondent: Shri Sanjiv Mahajan, Sr. DR

Hearing: 25/01/2021

This appeal filed by the assessee is directed against the order dated 30th March 2017 of the Ld. CIT(A)-12, New Delhi relating to assessment year 2011-12.

Ld. Counsel for the assessee at the outset filed an application requesting for withdrawal of the appeal on the ground that assessee has opted for Vivad Se Vishwas Scheme, 2020. In absence of any objection from the side of the Ld. Sr. 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 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 of the assessee is consigned to record and for statistical purposes is treated as dismissed.

GAURAV SHARMA,DELHI vs. ITO WARD-19(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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