RAJENDER SUD,GURGAON vs. JCIT, RANGE- 71, NEW DELHI

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ITA 7049/DEL/2017Status: DisposedITAT Delhi16 November 2020AY 2013-143 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, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.

What were the facts?

The assessee had filed an appeal before the ITAT for assessment year 2013-14. The assessee subsequently informed the Tribunal that they had opted to settle the tax dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the status of the appeal given the assessee's decision to settle the dispute under a new legislative scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Atul Jain, CA
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 16.11.2020Pronounced: 16.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-21, Delhi dated 22.09.2017 and pertains to assessment year 2013-14.

2.

The assessee, vide his letter dated 2.11.2020, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the ITA 7049/D/2017 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 view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 16th November, 2020.

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