SHRI TILAK SARKAR,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3100/DEL/2015Status: DisposedITAT Delhi16 November 2020AY 2010-113 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 considered the assessee's request and decided to consign the appeal to records and treat it as dismissed. This dismissal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order of the Dy.CIT for assessment year 2010-11. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act, and the consequent disposal of the appeal by the Tribunal.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI

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

For Appellant: Shri Vibhu Gupta, Advocate
For Respondent: Shri Vipul Kashyap, Sr. DR
Hearing: 18.11.2020Pronounced: 18.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Dy.CIT, New Delhi dated 28.03.2013 and pertains to assessment year 2010- 11.

2.

The learned counsel for the assessee, vide its letter dated 17.11.2020, has requested for withdrawal of the appeal filed by him and stated that the ITA 3100/D/2015 assessee is opting to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act ’).

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 the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 18th November, 2020 in the presence of both the parties.

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