AMIT AGARWAL,GHAZIABAD vs. ITO, WARD- 1(5), GHAZIABAD

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ITA 3503/DEL/2019Status: DisposedITAT Delhi18 December 2020AY 2011-122 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 noted the assessees' request for withdrawal due to opting for the 'Vivad Se Vishwas Scheme, 2020'. The appeals were consigned to records and treated as dismissed.

What were the facts?

The assessees filed appeals before the ITAT for various assessment years. The assessees subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn by the assessees who had opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “FRIDAY-A” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 18.12.2020Pronounced: 18.12.2020

PER G.S. PANNU, VP : These four appeals by the different assessees for the assessment years 2011-12, 2013-14, 2014-15 & 2015-16 are directed against the orders of learned CIT(A), Ghaziabad dated 22.02.2019, 22.02.2019, 31.10.2017, 31.12.2018 respectively.

2.

The Ld. Counsel for the assessee, vide its letters dated 10.12.2020, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the ”Vivad Se Vishwas Scheme, 2020”.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeals are consigned to record and, for statistical purposes, are treated as dismissed.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 18th December, 2020.

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