SANJEEV AGGARWAL,GURGAON vs. JCIT, RANGE-70, NEW DELHI

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ITA 4757/DEL/2017Status: DisposedITAT Delhi02 February 2021AY 2013-143 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 rejected the adjournment application and consigned the appeal to records, treating it as dismissed. However, it allowed the assessee to approach the Tribunal for reinstitution if the dispute is not resolved under the scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee sought an adjournment stating they had opted to settle tax arrears under the "Vivad se Vishwas Scheme, 2020".

What were the issues?

Whether an appeal should be dismissed when the assessee opts for a settlement scheme, and under what conditions it can be reinstituted.

Which sections of the Income-tax Act were involved?

Section 254,Section 143(3),Section 92CA,Section 144C

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

Hearing: 02.02.2021

PER KULDIP SINGH, JUDICIAL MEMBER :

Appellant Mr. Sanjeev Aggarwal, Gurgaon (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 26.05.2017 passed by U/s 254/143(3)/92CA(4)r.w.s 144C of the Income Tax Act, 1961 by Ld. JCIT, Range-70, New Delhi qua the assessment years 2013-14.

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