PRAMOD AGGARWAL,GURGAON vs. ACIT 61(1), DELHI

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ITA 5243/DEL/2024Status: DisposedITAT Delhi04 March 2025AY 2015-16Bench: SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn, with a caveat that it could be reinstituted if the settlement failed.

What were the facts?

The assessee filed an appeal against the NFAC's order for AY 2015-16. At the outset, the assessee expressed willingness to settle the dispute under the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 “F”, DELHI

Before: SH. PRADIP KUMAR KEDIA & SH. SUDHIR KUMAR

For Respondent: Ms. Harpreet Kaur Hansra, SR. DR
Hearing: 04/03/2025Pronounced: 04/03/2025

ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre/ Commissioner of Income Tax (Appeals) [hereinafter referred to as “NFAC)”] vide order dated 19.09.2024 pertaining to A.Y. 2015-16.

2.

At the outset, the assessee has moved an application that the assessee in the above appeal is willing to settle the dispute Under the Vivad Se Vishwas Scheme 2024. The assessee has opted to settle the dispute relating to the tax arrears under “Vivad Se Vishwas Scheme, 2024”, therefore, the appeal filed by the assessee is liable to be dismissed.

3.

However, it is submitted by the appellant that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration is not ultimately resolved in terms of the afore-stated Scheme, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. As the learned DR has no objection with regard to the aforesaid caveat, accordingly, we hold so.

4.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 04.03.2025.

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