What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee requested withdrawal of the appeal as they opted for the Vivad Se Vishwas Scheme, 2020.

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.

Akash Gupta, Hisar vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-2’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Respondent: Shri S.S. Negi, Sr.DR

Hearing: 13.01.2021Pronounced: 13.01.2021

ORDER PER O.P. KANT, AM:

This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax (Appeals), Hisar, dated 29.03.2019 passed for assessment year 2014-15. 2. None present for the assessee. However, the assessee, vide his letter dated 17.06.2020, 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”.

However, it is submitted by the appellant 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 appellant 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.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.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

AKASH GUPTA,HISAR vs. ITO, WARD-1, HISAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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