RAJ RANI,NEW DELHI vs. ACIT CIRCLE-63(1), NEW DELHI

PDF · subscribers
ITA 4021/DEL/2019Status: DisposedITAT Delhi11 January 2021AY 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The assessee then requested to withdraw the appeal before the ITAT. The Revenue had no objection to the withdrawal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. ANIL CHATURVEDI

Hearing: 23/12/2020Pronounced: 23/12/2020

ORDER

PER ANIL CHATURVEDI, AM:

1.

This appeal filed by the assessee is directed against the order dated 18.03.2019 of the Commissioner of Income Tax (A)- 31, New Delhi relating to Assessment Year 2015-16.

2.

Before us, assessee has moved an application dated 21st December 2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 Scheme and has filed the declaration (Form-1) and undertaking (Form-2) and has also received Form No.3 acknowledged from PCIT. The assessee has requested to allow the withdrawal of appeal. Learned DR has no objection to allow withdrawing the appeal.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 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. With these directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

Order pronounced in the open court on 23.12.2020

Recent GST High Court judgments

Search GST case law →