M/S. LALL CONSTRUCTION CO.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 4710/DEL/2015Status: HeardITAT Delhi03 February 2025AY 2010-11Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal decided to consign the appeal to records and treat it as dismissed as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2010-11. During the hearing, the assessee requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SHAMIM YAHYA & SHRI VIMAL KUMARShri Salil Kapoor, Adv.

For Appellant: Shri Shivam Yadav, Adv. &, Shri Salil Kapoor, Adv
For Respondent: Shri Amit Katoch, Sr. DR
Hearing: 03.02.2025Pronounced: 03.02.2025

This appeal by the assesse is directed against the order of the Ld. CIT(A)-12, relating to assessment year 2010-11. 2. At the time of hearing, Ld. AR for the assessee submitted that assessee has filed the application for settlement of dispute under the Vivad Se Vishwas Scheme 2024 (DTVSV 2024). Hence, requested to withdraw the aforesaid appeal. 3. Learned Senior DR has no objection.

4.

Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned appeal 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 respective 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.

6.

In view of the aforesaid, the captioned appeal is consigned to record and, for statistical purposes, are treated as dismissed. Order pronounced in the Open Court on 03.02.2025.

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