RAJIV KUMAR CHAWLA,DELHI vs. PRCIT(CENTRAL)-19, NEW DELHI

PDF · subscribers
ITA 2952/DEL/2018Status: DisposedITAT Delhi20 January 2021AY 2014-153 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the tax dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. Subsequently, the assessee filed an application under the Vivad se Vishwash Scheme and received Form No. 3 from the Department.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwash Scheme, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI N. K. BILLAIYA & MS SUCHITRA KAMBLE

For Respondent: Smt. Sushma Singh, CIT
Hearing: 20.01.2021Pronounced: 20.01.2021

ORDER

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against order dated 23/03/2018 passed by Principal Commissioner of Income Tax, Delhi-19, New Delhi for assessment year 2014-15.

2.

Before us, the assessee has moved an application dated 18/01/2021, where in it is submitted that the assessee has filed Form No. 1 & 2 in the Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020 and has received Form No. 3 from the Department. The assessee, therefore, seeks to withdraw the appeal to which revenue has no objection.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order is pronounced in the open court in presence of both the parties on this 20th Day of January, 2021.

Latest GST High Court judgments

Search GST case law →