MEWAT ZINC LTD,NEW DELHI vs. ITO WARD - 16(4), NEW DELHI

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ITA 3202/DEL/2019Status: DisposedITAT Delhi02 December 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn, with liberty to the assessee to approach the Tribunal for re-institution if the dispute is not resolved under the scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee requested to withdraw the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI O.P. KANT

For Appellant: Shri Raj Kumar Gupta, CA
For Respondent: Shri Prakash Dubey, Sr.DR
Hearing: 02.12.2020Pronounced: 02.12.2020

ORDER PER O.P. KANT, AM:

The present appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-36, New Delhi, dated 27.03.2019 passed for assessment year 2015-16.

2.

The learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’ and Form No. 3 still awaited.

3.

Learned DR did not object to the same.

4.

In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 2nd December, 2020.

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