HARKRISHAN LAL MEHRA,DELHI vs. ACIT, CENTRAL CIRCLE-2, NEW DELHI

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ITA 238/DEL/2020Status: DisposedITAT Delhi22 December 2020AY 2017-183 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 records and treated it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for assessment year 2017-18. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020, and requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

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

For Appellant: Smt. Saumya Jain, CA
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.12.2020Pronounced: 22.12.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2017-18 is directed against the order of learned CIT(A), New Delhi dated 29.11.2019.

2.

The learned counsel for the assessee, vide its letter dated 19.12.2020, has intimated the Tribunal that the assessee has opted to settled the dispute relating to the tax arrears for the assessment year under consideration under 2 ITA-238/Del/2020 the Vivad Se Vishwas Act, 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.

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