M/S. HONEYWELL INTERNATIONAL (INDIA) PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 6557/DEL/2016Status: DisposedITAT Delhi18 January 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the assessee's liberty to seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested to withdraw the appeal as they opted to settle tax arrears under the Vivad Se Vishwas Scheme. The scheme filing is in progress, with some forms submitted and one awaited.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-1’ NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Ranjan Vohra, Adv
For Respondent: Shri Surender Pal, CIT(DR)
Hearing: 18.01.2021Pronounced: 18.01.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeal)-37, New Delhi, dated 25.10.2016 pertaining to assessment year 2009-10. 2. The learned counsel appearing for the assessee, Shri Ranjan Vohra, Advocate, has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020” for which it has filed Form Nos. 1 & 2 and Form No. 3 is still awaited.

2.

However, it is submitted by the assessee’s counsel that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration is not ultimately resolved in terms of the aforestated 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. As the learned DR has no objection with regard to the aforesaid caveat, accordingly, we hold so.

3.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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