ITO, NEW DELHI vs. M/S OM SHIVA TRADERS P. LTD., AGRA

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ITA 3374/DEL/2011Status: DisposedITAT Delhi12 February 2025AY 2008-09Bench: SH.PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal as the assessee has opted for the Vivad Se Vishwas Scheme. A caveat was placed that the appeal can be restored if the dispute is not resolved under the scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee subsequently opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2024'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 08/01/2025Pronounced: 12/02/2025

Appellant by Sh. Deepesh Garg, Advocate Respondent by Sh. Mandeep Panwar, Sr. DR Date of hearing: 08/01/2025 Date of Pronouncement: 12/02/2025 ORDER PER SUDHIR KUMAR, JM:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)- XVI, New Delhi [hereinafter referred to as “CIT(A)”] vide order dated 31.03.2011 pertaining to A.Y. 2008-09 pertaining to arises out of the assessment order dated 27.12.2020 of the Income – tax Act, 1961 [hereinafter referred as ‘the Act’].

2.

The assessee has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2024”.

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 restoration 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 12.02.2025.

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