What did the Tribunal hold?

The Tribunal noted the assessee's intention to opt for the Vivad se Vishwas Scheme. Consequently, the appeal was treated as dismissed as withdrawn, with liberty to file a miscellaneous application for recall if the necessary form under the scheme was not issued.

The assessee's appeal was pending before the ITAT. The assessee informed the tribunal that they were contemplating opting for the Vivad se Vishwas Scheme to settle the dispute. The Revenue confirmed that no declaration had been filed yet.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to opt for the Vivad se Vishwas Scheme.

Rita Goyal, New Delhi vs ITO | ITAT Delhi 2020

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

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Kapil Goel, Adv.;

For Respondent: Shri Ramesh Kumar, Sr. DR

Hearing: 25/11/2020Pronounced: 25/11/2020

This appeal is filed by the assessee against the order of the CIT (Appeals)-13, New Delhi, for Assessment year 2014-15.

The assessee has submitted through its Counsel that assessee is contemplating to opt for Vivad se Vishwas Scheme to settle the pending dispute.

The ld. DR submitted that till now assessee has yet not filed the declaration.

We have carefully perused the application of the assessee wherein it has been stated that assessee is contemplating to file this declaration under Vivad se Vishwas Scheme. In view of this the appeal of the assessee is treated as dismissed as withdrawn with liberty to file the Miscellaneous application for recall of the order in case Form No. 3 under that Scheme is not issued to the assessee. Accordingly appeal of the assessee is treated as withdrawn and dismissed.

Order pronounced in the open court on : 25/11/2020.

RITA GOYAL,NEW DELHI vs. ITO, WARD-39(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments