MANISH AGARWAL,MEERUT vs. ITO, WARD-1(4), MEERUT

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ITA 5251/DEL/2017Status: DisposedITAT Delhi22 January 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 noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under a tax dispute resolution scheme.

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 ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 22.01.2021Pronounced: 22.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), Meerut, dated 12.06.2017.

2.

The learned counsel for the assessee, vide its letter dated 29.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating the 2 ITA-5251/Del/2017 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 in the presence of both the sides on conclusion of Virtual Hearing on 22nd January, 2021.

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