RAJNI GOSWAMI,NEW DELHI vs. ITO WARD - 61(1), NEW DELHI

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ITA 9883/DEL/2019Status: DisposedITAT Delhi14 December 2020AY 2014-152 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 decided to dismiss the appeal, considering it settled under the Vivad Se Vishwas Scheme. However, it allowed the assessee to seek reinstitution of the appeal if the dispute is not resolved under the scheme.

What were the facts?

The assessee requested withdrawal of her appeal to settle tax arrears under the Vivad Se Vishwas Scheme. The Tribunal considered this request in light of the scheme.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme. The possibility of reinstituting the appeal if the scheme fails.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI SHRI

For Appellant: Shri Rajesh Matina, Advocate
For Respondent: Shri F.R. Meena, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP The stay application and the appeal by the assessee for the assessment year 2014-15 are directed against the order of learned CIT(A)-20, New Delhi dated 31st October, 2019.

1.

The assessee, vide email dated 10th December, 2020 has 2. requested for withdrawal of the appeal filed by her and stated that she has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

3.

Considering the aforesaid situation, the captioned appeal is 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 year 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 appeal 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 appeal is consigned to record and, for statistical purposes, is treated as dismissed.

6.

Since we have already dismissed the appeal of the assessee, the stay application filed by her has become infructuous and is dismissed.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 14th December, 2020.

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