VIJENDER SINGH,GURGAON vs. ITO, WARD- 4(5), GURGAON

PDF · subscribers
ITA 3545/DEL/2018Status: DisposedITAT Delhi27 September 2021AY 2014-152 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee subsequently opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations.

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

For Respondent: Shri Govind Singhal, Sr. D.R
Hearing: 27.09.2021Pronounced: 27.09.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2014-15) Vijender Singh Vs. ITO S/o. Shri Chatar Singh Ward – 4(5) Village Harsaru, Gurgaon P.O. Garhi, Harsaru, Gurgaon, Haryana- 122 505 PAN : CZKPS 7894 H (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Govind Singhal, Sr. D.R. Date of hearing: 27.09.2021 Date of Pronouncement: 27.09.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 06.02.2018 of the Commissioner of Income Tax (Appeals)-1 Gurgaon relating to Assessment Year 2014-15.

2.

Before us, assessee has moved an application dated 13th September 2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the 2 declaration (Form-1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee, therefore, seeks to withdraw the appeal to which Revenue has no objection.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

Order pronounced in the open court on 27.09.2021, immediately after conclusion of the hearing of the matter in virtual mode.

Recent GST High Court judgments

Search GST case law →