Appeal filed by Anuj Yadav is dismissed considering the option availed by it under Direct Tax Vivad se Vishwas Act

Last updated: 12 January 2021

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The Income Tax Appellate Tribunal has dismissed the appeal filed by Anuj Yadav for the assessment year 2011-12. This decision was made because Mr. Yadav chose to settle his tax dispute under the Direct Tax Vivad Se Vishwas Act, 2020. However, the dismissal is conditional; if the settlement under the Act is unsuccessful, Mr. Yadav can apply to have his appeal reinstated.

Court :
ITAT New Delhi

Brief :
This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-20, New Delhi, dated 27.09.2019.

Citation :
ITA No.1491/Del/2020

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘FRIDAY-C’ : NEW DELHI
(Through Video Conferencing)

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND
SHRI K.N. CHARY, JUDICIAL MEMBER

ITA No.1491/Del/2020
Assessment Year : 2011-12

Anuj Yadav,
Plot No.M-5, Phase-4,
Block-A, Prem Nagar,
Najafgarh,
Delhi-11043
PAN-ABYPY3925F
(Appellant)

Vs.

Income Tax Officer,
Ward-62(1),
Civic Centre,
Minto Road,
New Delhi-110002
(Respondent)

Appellant by : Shri Divyansh Jain, Advocate
Respondent by : Shri Jagdish Singh, Senior DR.

Date of hearing : 01.01.2021
Date of pronouncement : 01.01.2021

ORDER

PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-20, New Delhi, dated 27.09.2019.

2. The learned counsel for the assessee, vide email dated 31.12.2020 hasrequested for withdrawal of the appeal 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 Act, 2020 (in short ‘the Act’).

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 ultimatelyresolved in terms of the aforestated Act, the appellant (i.e., the assessee) shallbe at liberty to approach the Tribunal for reinstitution of the appeal and theTribunal shall consider such application appropriately as per law. Therespondent (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 in the presence of both the sides on conclusion of Virtual Hearing on 01st January, 2021.

Sd/- Sd/-
(K.N. CHARY) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT

Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT

Assistant Registrar

FAQ :

Anuj Yadav's appeal was dismissed because he opted to settle his tax arrears for the assessment year 2011-12 under the Direct Tax Vivad Se Vishwas Act, 2020.

The Vivad Se Vishwas Act, 2020, is an act that provides a scheme for the resolution of tax disputes.

Yes, the appeal can be reinstated if the dispute relating to tax arrears is not ultimately resolved under the Vivad Se Vishwas Act. The appellant can approach the Tribunal for reinstitution.

This judgement relates to the assessment year 2011-12.