APIN TEX PVT. LTD.,MEERUT vs. ITO, MEERUT

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ITA 3042/DEL/2017Status: DisposedITAT Delhi13 January 2021AY 2009-103 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2009-10. The assessee later expressed interest in resolving the issue through the Vivad se Vishwash Scheme, 2020, and filed the necessary declarations.

What were the issues?

The primary issue was the assessee's desire to settle the tax dispute under the Vivad se Vishwash Scheme, leading to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDAMS SUCHITRA KAMBLEShri V. Raja Kumar, Adv.;

For Appellant: Shri K. Prasanna, Adv.; &, Shri V. Raja Kumar, Adv.;
For Respondent: Shri Ajay Kumar, Sr. D.R.;
Hearing: 13.01.2021Pronounced: 13.01.2021

O R D E R PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 30/01/2017 passed by CIT (Appeals), Aligarh, for Assessment Year 2009-10.

2.

Before us, the assessee has moved an application where in 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 and the authorities granted Certificate in Form No. 3 on 17.12.2020.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court in presence of both the parties on this 13th Day of JANUARY, 2021.

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