M/S MILAR GLOBAL PVT. LTD,NEW DELHI vs. ITO, NEW DELHI

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ITA 6849/DEL/2015Status: DisposedITAT Delhi21 December 2020AY 2009-102 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 to withdraw the appeal. However, it was clarified that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can approach the Tribunal to re-institute the appeal.

What were the facts?

The assessee requested to withdraw their appeal before the ITAT. This withdrawal was sought because the assessee had opted to settle tax arrears for the assessment year under consideration under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request for withdrawal of appeal due to opting for a tax settlement scheme. The Tribunal's decision revolved around acceding to this request while preserving the option for re-institution.

AI-generated summary — verify with the full judgment below

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

Before: SHRI O.P. KANT & MS. SUCHITRA KAMBLE

For Appellant: Ms. Shaily Gupta, CA, Shri Vibhu Gupta, CA
For Respondent: Shri Satpal Gulati, CIT(DR)
Hearing: 21.12.2020Pronounced: 21.12.2020

ORDER PER O.P. KANT, AM:

The present appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-20, New Delhi, dated 23.10.2015 passed for assessment year 2009-10. 2. The learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’ and has applied Form Nos. 1 and 2 for the same.

3.

Learned DR did not object to the same.

4.

In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 21st December, 2020.

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