M/S. JAY SHIVA EARTHMOVERS & CONSTRUCTION PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 3968/DEL/2010Status: DisposedITAT Delhi06 January 2021AY 2006-073 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.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(A) order for AY 2006-07. The assessee later applied to resolve the pending issue under the Direct Tax Vivad se Vishwash Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal to pursue resolution under the Vivad se Vishwash Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI

Before: SHRI N. K. BILLAIYA & MS SUCHITRA KAMBLE&

Hearing: 06.01.2021Pronounced: 06.01.2021

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 30/6/2010 passed by CIT(A)-VII, New Delhi for Assessment Year 2006-07.

2.

Before us, the assessee has moved an application dated 23/12/2020 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 application under the Vivad se Vishwash Scheme with Direct Tax Vivad se Vishwas Act, 2020 and filed Form I & 2 dated 03.12.2020. Thus, the Ld. AR submitted that the assessee wish to withdraw the present appeal.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.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

5.

Order is pronounced in the open court in presence of both the parties on 06th January, 2021.

Order pronounced in the Open Court on this 06th Day of JANUARY, 2021

Recent GST High Court judgments

Search GST case law →