NISHA ARORA LEGAL HEIR LATE MR. NALIN ARORA,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

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ITA 3761/DEL/2018Status: DisposedITAT Delhi31 December 2020AY 2007-082 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 consigned the appeals to records and treated them 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 appeals against the CIT(A) orders for AY 2007-08. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Hearing: 31.12.2020Pronounced: 31.12.2020

Heard together (2 matters)

I.T.A No.3761/Del/2018
I.T.A No.8207/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S.PANNU, VP:

These appeals are filed by the assessee against the respective orders of Learned CIT(A), for the Assessment Year 2007-08.

2.

The learned counsel for the assessee, vide email dated 29.12.2020, 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 appeals.

3.

Considering the aforesaid situation, the captioned appeals are 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 aforesaid 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 appeals of the assessee are consigned to record and, for statistical purposes, is treated as dismissed.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 31st December, 2020.

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