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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee subsequently opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declaration and undertaking.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Priyanka Jhawar, Faridabad vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. AMIT SHUKLA

For Appellant: Shri Ajay Singhal, C.A

For Respondent: Shri Govind Singhal, Sr. DR

Hearing: 17/02/2021Pronounced: 17/02/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2014-15 Priyanka Jhawar Vs. ITO, 191, MIG Housing Board Ward-II(1), Colony, Sector – 10, Faridabad Faridabad PAN : AOSPM 2949 J (APPELLANT) (RESPONDENT) Assessee by Shri Ajay Singhal, C.A. Revenue by Shri Govind Singhal, Sr. DR Date of hearing: 17/02/2021 Date of Pronouncement: 17/02/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 18.12.2017 of the Commissioner of Income Tax (Appeals)- Faridabad relating to Assessment Year 2014-15.

Before us, assessee has moved an application dated 07.02.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

Priyanka Jhawar vs. ITO A.Y. 2014-15 2 1) and undertaking (Form-2) Scheme and seeking for withdrawal of appeal.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 17.02.2021, immediately after conclusion of the hearing of the matter in virtual mode.

PRIYANKA JHAWAR,FARIDABAD vs. ITO, WARD- II(1), FARIDABAD

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