RAM KISHORE PANDEY,RAMPUR vs. ITO, WARD-1(3), RAMPUR

PDF · subscribers
ITA 8333/DEL/2018Status: DisposedITAT Delhi23 December 2020AY 2014-152 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 decided to consign the appeals to records and treat them as dismissed. This is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee filed appeals for assessment year 2014-15. Nobody appeared for the assessee during the virtual hearing. The assessee requested withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to opting for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri M. Barnwal, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2014-15 are directed against the order of learned CIT(A), Moradabad dated 5th September, 2018.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The learned counsel for the assessee, vide letter dated 14th December, 2020 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

2 ITA-435/Del/2019

3.

Considering the aforesaid situation, the captioned appeals are 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 appeals 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 appeals are consigned to record and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 23rd December, 2020.

Recent GST High Court judgments

Search GST case law →