SHRI PRAMOD KUMAR AGARWAL,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2454/DEL/2017Status: DisposedITAT Delhi08 February 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The Tribunal dismissed the appeal as withdrawn, with liberty to restore it if the dispute is not settled under the scheme. The Revenue had no objection to this course of action.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2014-15. The assessee later sought to withdraw the appeal as they had opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn and restored if the assessee settles the dispute under a tax settlement scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & SHRI KULDIP SINGH

For Appellant: Ms. Umang Luthra, Advocate
For Respondent: Ms. Ranu Mukhurji, Senior DR
Hearing: 08.02.2021

PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Shri Pramod Kumar Agarwal (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 28.02.2017 passed by learned CIT (A)-25, Delhi qua the assessment year 2014-15.

2.

Ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that 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, 2020” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 8th day of February, 2021 after the conclusion of the virtual hearing.

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