MUNEER RAZA,NOIDA vs. DCIT, WARD-1(1), BHOPAL

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ITA 3415/DEL/2018Status: DisposedITAT Delhi04 September 2020AY 2012-133 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 accepted the assessee's request for withdrawal of the appeal. This withdrawal is subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order under section 143(3). The assessee later filed an application to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme. The conditionality of the withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 04.09.2020Pronounced: 04.09.2020

सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 04.09.2020 Date of Pronouncement: 04.09.2020 आदेश आदेश / ORDER आदेश आदेश PER SUSHMA CHOWLA, VP The present appeal filed by assessee is against order of Addl. CIT(A)-1- Noida, dated 30.03.2018 relating to assessment year 2012-13 against the 2 Assessment Year: 2012-13

order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

None appeared on behalf of the assessee, however, an application dated 14.08.2020 for withdrawal of the appeal filed by the assessee and stated that the assessee has opted the dispute relating to the tax arrears for the Assessment Year under consideration under “Vivad Se Vishwas Scheme, 2020”.

3.

The Ld. DR for the Revenue has no objection to the same.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

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 afore-stated 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 Ld. DR for the Revenue has no objection with regard to the aforesaid caveat.

6.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 04th September, 2020. (R.K. PANDA) (SUSHMA CHOWLA) लेखा सद"य/ACCOUNTANT MEMBER उपा"य" उपा"य" / VICE PRESIDENT उपा"य" उपा"य" लेखा सद"य लेखा सद"य लेखा सद"य "द"ली "द"ली / "दनांक Dated : 04th September, 2020 "द"ली "द"ली Shekhar.

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