SUNSHINE TECH PVT. LTD.,FARIDABAD vs. ITO, WARD- 2(4), FARIDABAD

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ITA 3178/DEL/2018Status: DisposedITAT Delhi23 December 2020AY 2008-092 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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) order for AY 2008-09. The assessee later opted for the Vivad Se Vishwas (VSV) scheme and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. ANIL CHATURVEDI

For Appellant: Ms. Rohini Goyal, C.A
Hearing: 23/12/2020Pronounced: 23/12/2020

ORDER

PER ANIL CHATURVEDI, AM:

1.

This appeal filed by the assessee is directed against the order dated 26.02.2018 of the Commissioner of Income Tax (A)- Faridabad relating to Assessment Year 2008-09.

2.

Before us, assessee has moved an application dated 11.07.2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 Scheme and has filed the declaration (Form-1) and undertaking (Form-2) and has also received Form No.3 acknowledged from department. The assessee has requested to allow the withdrawal of appeal. Learned DR has no objection to allow withdrawing the appeal.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 such application appropriately as per law. With these directions the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

Order pronounced in the open court on 23.12.2020

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