M/S. ARVIND PRAKASHAN (P) LTD.,MEERUT vs. CIT, MEERUT

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ITA 5857/DEL/2016Status: DisposedITAT Delhi24 December 2020AY 2008-093 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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)'s order for AY 2008-09. Subsequently, the assessee applied to withdraw the appeal as they had opted for the Vivad se Vishwas (VSV) scheme.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to their participation in the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

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

Before: SHRI O. P. KANT & MS SUCHITRA KAMBLE

Hearing: 24.12.2020Pronounced: 24.12.2020

Appellant by Sh. V. Rajkumar, Adv Respondent by Sh. Sahil Malik, Sr. DR Date of Hearing 24.12.2020 Date of Pronouncement 24.12.2020 ORDER PER O P KANT, AM

This appeal is filed by the assessee against order dated 27/9/2016 passed by CIT(A)- Meerut for assessment year 2008-09.

2.

Before us, the assessee has moved an application dated 23/12/2020 where in it is submitted that the assessee has filed Form No. 1 & 2 in the Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020 and has received Form No. 3 from the Department. The assessee, therefore, seeks to withdraw the appeal to which revenue has no objection.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on this 24th day of DECEMBER, 2020

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