RAMESH KUMAR SUNEJA,DELHI vs. ACIT, CIRCLE-47(1), NEW DELHI

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ITA 6381/DEL/2019Status: DisposedITAT Delhi06 January 2021AY 2011-123 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 noted the assessee's withdrawal application due to opting for the Vivad Se Vishwas scheme. The appeal was consigned to record and treated as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee subsequently filed an application to withdraw the appeal, having opted for the Vivad Se Vishwas scheme and completed the necessary formalities.

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.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-2”: NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Ms. Shivani Bansal, Sr. DR
Hearing: 06/01/2021

This appeal filed by the assessee is directed against the order passed by the Ld. CIT (A) 16, New Delhi relating to assessment year 2011-12.

2.

None appeared on behalf of the assessee, at the time of hearing. However, an application seeking permission to withdraw the appeal has been filed on the ground that the assessee has opted for Vivad Se Vishwas scheme 2020 and has already filed Form No. 1 & 2 as prescribed under the scheme. Further the assessee has been issued Form 3 under the said scheme.

3.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, 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 Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

5.

The above decision was announced in the presence of both the sides and on conclusion of Virtual Hearing on 6th January, 2021.

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