AUGUST FITNESS CARE P.LTD,NEW DELHI vs. ACIT, CPC-TDS, GHAZIABAD

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ITA 4678/DEL/2019Status: DisposedITAT Delhi28 August 20203 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of appeals. The appeals were dismissed as withdrawn, subject to the condition that the assessee can approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed appeals against an order passed under Section 154 of the Income-tax Act for assessment years 2013-14 to 2015-16. The assessee requested withdrawal of appeals as they opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeals can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The conditionality of reinstitution of appeals if the scheme fails.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Ananya Kapoor, Adv
Hearing: 28.08.2020Pronounced: 28.08.2020

PER SUSHMA CHOWLA, VP The present bunch of appeals filed by assessee is against order of CIT(A)-32 New Delhi dated 29.03.2019 relating to assessment years 2013-14 to 2015-16 against the order passed under section 154 of the Income-tax Act, 1961 (in short ‘the Act’).

2.

The Ld. AR for the assessee has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted the dispute relating to the tax arrears for the Assessment Years under consideration under “Vivad Se Vishwas Scheme, 2020”. An application to this effect has been filed by assessee dated 28.08.2020 alongwith copy of Form No.(1) i.e. form for filing declaration under “The Direct Tax Vivad Se Vishwas Act, 2020”.

3.

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

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 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.

5.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed.

6.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 28th August, 2020.

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