JATIA BAL VIHAR EDUCATIONAL TRUST,BULANDSHAHR vs. ITO, EXEMPTION WARD, GHAZIABAD

PDF · subscribers
ITA 7301/DEL/2017Status: DisposedITAT Delhi24 December 2020AY 2014-153 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 consigned the appeal to record and treated it as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2020 for settlement of the dispute.

What were the issues?

The primary issue was the impact of the Vivad Se Vishwas Scheme on the pending appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Tarun Kumar, Advocate, Shri Deepash Garg, Advocate
For Respondent: Ms. Sunita Singh, CIT(DR)
Hearing: 24/12/2020

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.

2.

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.

3.

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.

4.

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

Recent GST High Court judgments

Search GST case law →