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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against an order of the CIT(A). The assessee later opted for the Vivad Se Vishwas (VSV) scheme and filed a declaration.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Allied Corporate Services, New… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

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

ORDER

PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 26.07.2019 of the Commissioner of Income Tax (A)- 36, New Delhi relating to Assessment Year 2008-09.

Before us, assessee has moved an application dated 28.12.2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

Allied Corporate Services vs. ACIT A.Y. 2008-09 2 1) and undertaking (Form-2) Scheme and Form-3 yet to be received from the department.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.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

ALLIED CORPORATE SERVICES,NEW DELHI vs. ACIT CIRCLE-54(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments