RAMESH KUMAR UPADHYA (HUF),GHAZIABAD vs. ACIT CIRCEL-2, GHAZIABAD

PDF · subscribers
ITA 6437/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 2015-162 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. Liberty was granted to move for recalling the order if Form No. 3 was not issued.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, for dispute settlement.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1” NEW DELHI

Before: SHRI H.S. SIDHU

M/s Ramesh Kumar Upadhya Karta, HUF, H. No. 54, Sector-1, vs. ACIT, Circle-2, Chiranjeev Vihar, Ghaziabad Ghaziabad (PAN:AAJHR9081B) (Appellant) (Respondent) Assessee by : Sh. Rajesh Malhotra, AR Department b : Sh. Prakash Dubey, Sr. DR O R D E R The assessee has filed the present appeal against the impugned order dated 20.05.2019 passed by learned ACIT-C-2, New Delhi relating to the assessment year 2015-16.

2.

At the time of hearing, Mr. Rajesh Malhotra, learned counsel for the assessee filed an application dated 25th December, 2020 and stated that assessee have opted for Vivad Se Vishwas Scheme, 2020 for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme Act, 2020 for which Form No. 1 and Form No. 2 has been filed and requested that this appeal may be dismissed as withdrawn with liberty to the assessee to move an application for recalling of this order if Form No. 3 not issued.

2. Learned Sr. DR has not raised any objection.

M/s Ramesh Kumar Upadhya Karta HUF 3. Keeping in view the statement and Application dated 25.12.2020 filed by the learned counsel for the assessee, the present appeal is dismissed as withdrawn with liberty to the assessee to move an application for recalling of this order if competent authority not issued Form No. 3 and that will be decided as per law. 4. In the result, the appeal of the assessee is dismissed.

Recent GST High Court judgments

Search GST case law →