KALPANA JAIN,NEW DELHI vs. ITO, WARD- 1(4), FARIDABAD

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ITA 5249/DEL/2018Status: DisposedITAT Delhi09 October 2020AY 2015-162 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 for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn and treated as dismissed when the assessee opts for a settlement scheme like Vivad Se Vishwas.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLE

For Appellant: Shri Amit Kumar Jain, Advocate
For Respondent: Shri Shailesh Kumar, Senior DR
Hearing: 09.10.2020Pronounced: 09.10

PER JUSTICE P.P. BHATT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT PER JUSTICE P.P. BHATT , PRESIDENT , PRESIDENT : , PRESIDENT

1.

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Faridabad dated 29th June, 2018.

The learned counsel for the assessee, vide letter dated 29th 2. October, 2020 received through email has requested for withdrawal of the appeal filed by the assessee and stated 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

2 ITA-5249/Del/2018

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 in the presence of both the parties on conclusion of Virtual Hearing on 9th October, 2020.

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