What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against the CIT(A) order. The assessee then applied to resolve the pending issue through the Direct Tax Vivad se Vishwash Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle through the Vivad se Vishwash Scheme.

Sumeet Kaur Kohli, New Delhi vs ITO | ITAT Delhi 2021

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

For Appellant: Ms. Khushboo Arora, CA

Hearing: 14.01.2021Pronounced: 14.01.2021

This appeal is filed by the assessee against the order dated 24/12/2018 passed by CIT(A)-15, New Delhi for Assessment Year 2015-16.

Before us, the assessee has moved an application wherein it is submitted that the assessee is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 but the authorities have not yet granted Certificate in Form No. 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view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court in presence of both the parties on this 14th Day of JANUARY, 2021.

SUMEET KAUR KOHLI,NEW DELHI vs. ITO WARD -45(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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