MOD TECH INDUSTRIES,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

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ITA 7613/DEL/2017Status: DisposedITAT Delhi14 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The tribunal, with the consent of the revenue, treated the appeal as withdrawn. The appeal was dismissed, with liberty to the assessee to seek recall if the dispute is not settled under the scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the hearing, the assessee informed the tribunal that they had opted for the Vivasd Se Vishwas Scheme to settle the tax dispute.

What were the issues?

The primary issue was the pendency of the appeal before the tribunal in light of the assessee's decision to settle the dispute under the Vivasd Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Appellant: Shri Pradeep Kr. Jha, Adv
For Respondent: Ms. Parmita M. Biswas, CIT DR
Hearing: 14/01/2021Pronounced: 14/01/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1. This appeal is filed by assessee against the order of the ld CIT(A)-11, New Delhi dated 20.01.2017 for the Assessment Year 2014-15.

2.

At the time of hearing the assessee submitted a letter dated 07.01.2021 wherein it is stated that assessee has filed Form No. 1 and 2 under Vivasd Se Vishwas Scheme, 2020 to settle the tax dispute. It was stated that Form No. 3 has not yet been received.

3.

In view of the above facts and after the consent of the ld DR the above appeal is treated as withdrawn and hence, dismissed subject to liberty to the assessee to file application for recall of this order, in case the assessee fails to get the dispute involved in this appeal settled under that scheme.

4.

In the result, appeal of the assessee is treated as withdrawn and hence dismissed. Order pronounced in the open court on 14/01/2021.

Sd/- Sd/- (H.S.SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 14/01/2021 A K Keot Copy forwarded to

1.

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