MS. KAMLA MADAN,NEW DELHI vs. DCIT, NEW DELHI

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ITA 6181/DEL/2016Status: DisposedITAT Delhi07 January 2021AY 2010-112 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 treated the appeal as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2010-11. The assessee subsequently opted to settle the tax arrears under the Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Tarum Kumar Batra, CA
For Respondent: Ms. Sunita Singh, CIT-D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 30.09.2016 passed by Commissioner of Income Tax (Appeals)-XXVIII, New Delhi for the Assessment Year 2010-11.

2.

The ld. counsel for the assessee, vide its letter has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad se Vishwas Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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 respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat. 5. In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 7th January, 2021.

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