RAJEEV KUMAR,NEW DELHI vs. ACIT, CIRCLE- 68(1), NEW DELHI

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ITA 6889/DEL/2017Status: DisposedITAT Delhi17 February 2021AY 2010-112 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 noted that the assessee had opted for settlement under the Vivad Se Vishwas Act and requested withdrawal of appeals. The appeals were therefore consigned to records and treated as dismissed.

What were the facts?

The assessee had appealed against the CIT(A) order for assessment years 2010-11 and 2011-12. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as the assessee has opted for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Respondent: Shri M. Baranwal, Senior DR
Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2010-11 and 2011-12 are directed against the order of learned CIT(A)-21, New Delhi dated 29th September, 2017.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The learned counsel for the assessee, vide email dated 9th

2 ITA-6889 & 6890/Del/2017 February, 2021, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeals.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals 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.

5.

In view of the aforesaid, the appeals are consigned to record and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 17th February, 2021.

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