VISHAL GUPTA,NEW DELHI vs. ITO WARD-56(5), NEW DELHI

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ITA 3215/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 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 considered the assessee's request and ordered the appeal to be consigned to records and treated as dismissed. This dismissal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. The assessee later requested to withdraw the appeal as they had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The procedural implications of such withdrawal and potential reinstitution of the appeal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K.PANDA

Hearing: 31.12.2020Pronounced: 31.12.2020

PER R.K.PANDA, AM :

1.

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-19, New Delhi dated 22.02.2019.

2.

The learned counsel for the assessee, vide its letter dated 30.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated 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 Scheme, 2020”.

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In the result, the appeal of the assessee is dismissed as withdrawn.

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

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