GOPENDRA KUMAR GARG,DELHI vs. ITO WARD 39 (4), NEW DELHI

PDF · subscribers
ITA 1546/DEL/2019Status: DisposedITAT Delhi08 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's intention to opt for the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn, with a liberty for the assessee to seek recall if the scheme settlement is not granted.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee expressed willingness to opt for the Vivad se Vishwas Scheme 2020. The revenue representative suggested treating the appeal as withdrawn.

What were the issues?

The primary issue was the appropriate course of action for an appeal when the assessee intends to settle the dispute under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Gunjan Jain, CA
For Respondent: Shri Gaurav Dudeja, Sr DR
Hearing: 08/12/2020Pronounced: 08/12/2020

O R D E R PER AMIT SHUKLA , J. M.

1.

This appeal is filed by the assessee against the order of the LD CIT (A)- 13, New Delhi dated 22.01.2019 For A Y 2014-15.

2.

At the time of hearing the ld Charted Accountant on behalf of the assessee submitted that the assessee is willing to opt for Vivad se Vishwas Scheme 2020 and will file relevant forms in due course.

3.

The ld DR contended that as the assessee is going for Vivad se Vishwas Scheme 2020 this appeal should be treated as withdrawn.

4.

We have considered the rival contentions, as the assessee is opting for Vivad se Vishwas Scheme 2020, the above appeal is to be dismissed as withdrawn with a liberty to the assessee that in case the revenue does not grant Form No. 3 to the assessee settling the above dispute in appeal, the assessee may file an application to recall this order. Therefore appeal of the assessee is treated as withdrawn and hence, dismissed.

Recent GST High Court judgments

Search GST case law →