URVASHI TILAK DHAR,NEW DELHI vs. ITO WARD-63(5), NEW DELHI

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ITA 5290/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 accepted the assessee's request to withdraw the appeal. The dismissal is conditional, allowing the assessee to approach the Tribunal for re-institution if the settlement under the scheme is not finalized.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. The assessee subsequently opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Shri R.K. Kapoor, CA
For Respondent: Shri S.S. Negi, Sr.DR
Hearing: 11.01.2021Pronounced: 11.01.2021

ORDER PER O.P. KANT, AM:

The present appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-20, New Delhi, dated 16.04.2019 passed for assessment year 2015-16. 2. We have heard learned Representatives of both the parties through Video Conferencing. 3. The learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’ and has applied Form Nos. 1 and 2 for the same. The Form No. 3 is still awaited.

4.

Learned DR did not object to the same.

5.

In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.

6.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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