PRAMOD KUMAR UPADHAAY,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

PDF · subscribers
ITA 7173/DEL/2018Status: DisposedITAT Delhi14 January 2021AY 2010-113 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 decided to consign the appeal to record and treat it as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2010-11. During the hearing, the assessee stated that they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the pendency of the appeal before the ITAT when the assessee opted for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC -1”: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Pankaj Sharma, Advocate
For Respondent: Shri Ajay Kumar, Sr. DR
Hearing: 14/01/2021

This appeal filed by the assessee is directed against the order dated 31st August, 2018 of Ld. CIT(A)-Ghaziabad relating to assessment year 2010-11.

2.

The Ld. Counsel for the assessee, at the time of hearing stated that the assessee has opted to settle the dispute relating to tax arrears for the impugned assessment year under the Vivad Se Vishwas Scheme, 2020.

3.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid 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. The Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

5.

The above decision was announced in the presence of both the sides and on conclusion of Virtual Hearing on 14th January, 2021.

Recent GST High Court judgments

Search GST case law →