GYAN VIHAR SOCIETY,NEW DELHI vs. ITO (E), WARD- 1(2), NEW DELHI

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ITA 4322/DEL/2018Status: DisposedITAT Delhi05 January 2021AY 2013-142 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 accepted the assessee's request to withdraw the appeal as the assessee had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The assessee was granted liberty to re-institute the appeal if the dispute was not resolved under the scheme.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Sriprakash Dubey, Sr.DR
Hearing: 24.12.2020Pronounced: 05.01.2021

ORDER PER O.P. KANT, AM:

The present appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-40, New Delhi, dated 19.03.2018 passed for assessment year 2013-14. 2. The learned counsel for the assessee has filed Application dated 22nd December, 2020, wherein he has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’.

3.

Learned DR did not object to the same.

4.

In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 5th January, 2021.

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