ALPHA FLEXITUBES PVT LTD,NEW DELHI vs. ITO WARD 2(2), NEW DELHI

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ITA 3499/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 2009-102 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 acknowledged the assessee's decision to settle under the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a provision for reinstitution if the settlement fails.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. The assessee subsequently requested withdrawal of the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn and dismissed when the assessee opts for a settlement scheme like Vivad Se Vishwas.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K.PANDA

For Appellant: Ms. Sumangla Saksena, Adv. &
Hearing: 31.12.2020Pronounced: 31.12.2020

PER R.K.PANDA, AM :

1.

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-32, New Delhi dated 25.02.2019.

2.

The learned counsel for the assessee, vide its letter dated 28.12.2020, 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 view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

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