Basuki Nath Pandey, New Delhi ITO ward 49(1), New Delhi

Last updated: 09 June 2021

Save Share

Quick Summary

This Income Tax Appellate Tribunal case involves an appeal by Basuki Nath Pandey against the ITO. The assessee applied for withdrawal of the appeal under the Vivad Se Vishwas scheme, having filed the necessary declarations. The Tribunal dismissed the appeal as withdrawn, with the condition that if the tax arrears are not resolved under the scheme, the assessee can apply to have the appeal reinstated.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order dated 22.07.2019 of the Commissioner of Income Tax (Appeals)-17, New Delhi relating to Assessment Year 2011-12

Citation :
ITA No.7522/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
BENCH ‘SMC-2’, NEW DELHI

BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER
(THROUGH VIDEO CONFERENCING)

ITA No.7522/Del/2019
(Assessment Year : 2011-12)

Basuki Nath Pandey
9, Atta-ur-rehman Lane,
Civil Lines, Delhi - 110054
PAN : AJMPP 4352 P
(APPELLANT)

Vs.

ITO
Ward – 49(1),
New Delhi
(RESPONDENT)

Assessee by
Revenue by --None--

Date of hearing: 03/06/2021
Date of Pronouncement: 03/06/2021

ORDER

PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 22.07.2019 of the Commissioner of Income Tax (Appeals)-17, New Delhi relating to Assessment Year 2011-12

2.Before me, assessee has moved an application dated 16.04.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee, therefore, seeks to withdraw the appeal.

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 After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.

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

Order pronounced in the open court on 03.06.2021, immediately after conclusion of the hearing of the matter in virtual mode.

Sd/-
(ANIL CHATURVEDI)
ACCOUNTANT MEMBER
Date:- 03.06.2021
PY*

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

ASSISTANT REGISTRAR
ITAT NEW DELHI

FAQ :

The appeal was withdrawn because the assessee opted for the Vivad Se Vishwas scheme and filed the required declaration and undertaking.

The Vivad Se Vishwas scheme is a direct tax dispute resolution scheme introduced by the government.

The appeal can be reinstated if the dispute relating to tax arrears for the assessment year 2011-12 is not ultimately resolved in terms of the Vivad Se Vishwas Act.

The assessment year for this case is 2011-12.

The hearing was presided over by Shri Anil Chaturvedi, Accountant Member.