ADVANCE INDIA PROJECTS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 1(2), NEW DELHI

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ITA 3796/DEL/2019Status: DisposedITAT Delhi19 November 2020AY 2010-112 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 consign the appeal to records and treat it as dismissed. However, this dismissal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought withdrawal of the appeal. This was because the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme. The Tribunal also considered the conditionality of the dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Shri Vipul Kashyap, Sr. DR
Hearing: 19.11.2020Pronounced: 19.11.2020

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 15.03.2019 of the CIT(A)-I, New Delhi, relation to the assessment year 2010-11.

2.

The ld. Counsel for the assessee, at the time of hearing, filed an application seeking withdrawal of the appeal filed by the assessee stating that the assessee 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 aforesaid Scheme, 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 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, are treated as dismissed.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 19th November, 2020.

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