ANUPAM SUSHIL GARG S/O SH.VIJAY GARG,SAHARANPUR vs. ITO, SAHARANPUR

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ITA 5625/DEL/2015Status: DisposedITAT Delhi11 January 2021AY 1995-962 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, granting liberty to the assessee to seek restoration if the dispute is not settled under the scheme. The Revenue had no objection to this condition.

What were the facts?

The assessee filed an appeal against an order for assessment year 1995-96. The assessee later sought an adjournment as they had opted to settle the tax dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the status of the appeal given the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & SHRI KULDIP SINGH

For Appellant: Shri D.K. Gandhi, Advocate
For Respondent: Shri Vijay Choudhary, Senior DR
Hearing: 11.01.2021

PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Shri Anupam Sushil Garg (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 25.03.2015 passed by Ld. Commissioner of Income-tax (Appeals), Muzaffarnagar qua the assessment year 1995-96.

2.

Ld. Counsel for the assessee filed an application seeking adjournment of the case on the ground 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” and has filed necessary Forms 1 & 2 with the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 11th day of January, 2021 after the conclusion of the virtual hearing.

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