MANOJ KUMAR,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

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ITA 3057/DEL/2018Status: DisposedITAT Delhi23 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 noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the settlement under the scheme was not finalized.

What were the facts?

The assessee had filed an appeal before the ITAT. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw an ongoing appeal due to opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 23.12.2020Pronounced: 23.12.2020

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), Ghaziabad, dated 02.01.2018.

2.

The learned counsel for the assessee, vide its letter dated 17.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating the 2 ITA-3057/Del/2018 tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4.

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 aforestated Act, the appellant (i.e., 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 respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

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

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 23rd December, 2020.

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