POONAM DAHIYA,PANIPAT vs. ITO, WARD- 3, PANIPAT

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ITA 195/DEL/2019Status: DisposedITAT Delhi17 February 2021AY 2013-143 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 decided to consign the appeal to record and treat it as dismissed. However, this dismissal is conditional, allowing the assessee to seek reinstitution if the Vivad se Vishwas Scheme does not resolve the tax dispute.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2013-14. During the hearing, the assessee sought an adjournment, stating they had opted for the Vivad se Vishwas Scheme and needed time to file certain forms.

What were the issues?

The primary issue was the assessee's request for adjournment due to opting for the Vivad se Vishwas Scheme and its impact on the pending appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-2”: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Gurjeet Singh, CA
For Respondent: Shri Farat Khan, Sr. DR
Hearing: 17/02/2021

This appeal filed by the assessee is directed against the order dated 26th October, 2018 passed by the Ld. CIT (A) Karnal relating to assessment year 2013-14.

2.

The Ld. Counsel for the assessee, at the time of hearing filed an application seeking adjournment on the ground that the assessee has opted for the Vivad se Vishwas Scheme 2020 and stated due to non-availability of certain challan details, assessee could not file Form 1 and 2.

3.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, 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. The Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

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