M/S. ONE POINT REALITY (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1739/DEL/2016Status: DisposedITAT Delhi23 December 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal rejected the adjournment request as the assessee was considering settlement under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee sought an adjournment to consider filing an application under the Vivad se Vishwas Scheme. The Revenue objected, suggesting the appeal be dismissed if the assessee intended to withdraw it.

What were the issues?

Whether an adjournment should be granted when the assessee intends to settle the dispute under a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “E”: NEW DELHI ]

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Appellant: Shri Sanat Kapoor, Adv.;
For Respondent: Ms. Aman Preet, Sr. DR
Hearing: 23/12/2020Pronounced: 23/12/2020

Assessee by : Shri Sanat Kapoor, Adv.; Revenue by: Ms. Aman Preet, Sr. DR Date of Hearing 23/12/2020 Date of pronouncement 23/12/2020 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-7, New Delhi, dated 13.01.2016 for the Assessment Year 2011-12.

2.

When the appeal was called for hearing, letter dated 23.12.2020 was produced stating that as per the instruction received by the ld. AR that assessee is considering to file application in Vivad se Vishwas Scheme, therefore, the matter may be adjourned. 3. The ld. Departmental Representative objected to the same and stated that when assessee is going for Vivad se Vishwas Scheme, the appeal may be treated as dismissed and withdrawn. 4. We have carefully considered the rival contentions. As te assessee is considering for filing the application under Vivad se Vishwas Scheme, 2020 for settlement of the dispute, there is no purpose in adjourning the matter. Hence, adjournment request is rejected. 5. As the assessee is considering to go for settlement of the dispute, by filing application in Form Nos. 1 and 2 under Vivad se Vishwas Scheme, the Page | 1 appeal of the assessee is required to be withdrawn. Therefore, we dismiss the appeal of the assessee as withdrawn and grant liberty to the assessee to file a Miscellaneous application for recall of this order in case assessee is not granted Form No. 3 for settlement of the dispute by the Revenue. 6. Accordingly, appeal of the assessee is dismissed.

Order pronounced in the open court on : 23/12/2020.

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