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Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE
This appeal filed by the assessee is directed against the order dated 31st October, 2017 passed by the Ld. CIT(A) Ghaziabad relating to assessment year 2014-15.
The Ld. Counsel for the assessee, at the outset submitted that the assessee has already filed necessary application under Vivad Se Vishwas Scheme, 2020 for settlement of the dispute. In view of the above 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 to 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.
In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.