What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. The appeal was dismissed as withdrawn, with liberty to refile if the dispute is not resolved under the scheme.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas scheme and filed the necessary declaration and undertaking.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee after opting for the Vivad Se Vishwas scheme.

Vay Travel Tech Privte Limited vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI

Hearing: 29/12/2020Pronounced: 11/01/2021

ORDER

PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 24.04.2019 of the Commissioner of Income Tax (A)-9, New Delhi relating to Assessment Year 2015-16.

Before us, assessee has moved an application dated 26.12.2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

Vay Travel Tech Pvt. Ltd. vs. ITO A.Y. 2015-16 2 1) and undertaking (Form-2) Scheme and had requested to allow the withdrawal of appeal.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.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 11.01.2021

VAY TRAVEL TECH PRIVTE LIMITED,DELHI vs. ITO WARD-26(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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