BHAVNEET PAL SINGH,NEW DELHI vs. ITO WARD - 35(4), NEW DELHI

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ITA 733/DEL/2020Status: DisposedITAT Delhi15 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 allowed the withdrawal of the appeal as the assessee had opted for the VSV scheme. However, it granted liberty to the assessee to seek reinstitution if the dispute is not resolved under the VSV scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSV) Scheme and filed the necessary declarations.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 16/12/2020Pronounced: 17/12/2020

ORDER

PER ANIL CHATURVEDI, AM:

1.

This appeal filed by the assessee is directed against the order dated 27.11.2019 of the Commissioner of Income Tax (A)- 12, New Delhi relating to Assessment Year 2011-12.

2.

Before us, assessee has moved an application dated 16th December 2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and had requested to Bhavneet Pal Singh vs. ITO A.Y. 2011-12 2 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After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions the appeal of the assessee is dismissed as withdrawn.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 17.12.2020

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