SUPER MALLS PVT. LTD.,KARNAL vs. DCIT, KARNAL

PDF · subscribers
ITA 1693/DEL/2015Status: DisposedITAT Delhi21 December 2020AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's submission to withdraw the appeals as they were being resolved under the Vivad se Vishwas Scheme. The appeals were dismissed as withdrawn, with liberty to file a miscellaneous application if Form No. 3 was not issued.

What were the facts?

The assessee filed four appeals before the ITAT. During the hearing, the assessee submitted a letter stating their intention to resolve the disputes under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI H. S. SIDHUSHRI PRASHANT MAHARISHI

For Appellant: Shri Nippun Mittal, C.A.;
For Respondent: Shri H.K. Choudhary [CIT]–DR;
Hearing: 21/12/2020

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

These are the four appeals filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals).

2.

At the time of hearing before us the Counsel of the assessee submitted a letter dated 21.12.2020 stating that the impugned disputes are to be resolved in Vivad se Vishwas Scheme, 2020 and Form Nos. 1 & 2 were also submitted. It was stated that in view of this the assessee is withdrawing those appeals.

3.

The ld. DR did not raise any objection.

4.

We have carefully considered the application of the assessee wherein it is submitted that assessee has already filed Form Nos. 1 & 2 under Vivad se Vishwas Scheme for all these appeals and Form No. 3 is awaited. In view of this the appeals filed by the assessee are treated as withdrawn and hence dismissed. However, in case Form No. 3 is not issued to the assessee by the Page | 1

Revenue authorities, we give liberty to the assessee to file Miscellaneous application for recall of this order for deciding the impugned issue involved in all these appeals on merits of the case.

5.

Accordingly all these four appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on : 21 /12/2020.

Recent GST High Court judgments

Search GST case law →