Devender Kumar Tyagi , Ghaziabad ITO, Ward- 1(2), Ghaziabad


Quick Summary
The Income Tax Appellate Tribunal has dismissed the appeal filed by Devender Kumar Tyagi for the assessment year 2009-10. This decision was made because the assessee opted for the Vivad Se Vishwas scheme, filed the necessary declarations, and the department issued Form-3. The appeal is dismissed as withdrawn, with the possibility of reinstatement if the dispute isn't resolved under the scheme.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order dated 27.02.2018 of the Commissioner of Income Tax (Appeals)-2,Noida relating to Assessment Year 2009-10.

Citation :
ITA No.3558/Del/2018

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
BENCH ‘SMC-1’, NEW DELHI

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

 ITA No.3558/Del/2018
 (Assessment Year : 2009-10)

Devender Kumar Tyagi
H. No.172, Vill and PostMakanpur, Indirapuram,
Ghaziabad, UP-201014
PAN : AMNPT 6776 H
(APPELLANT) 

Vs. 

ITO
Ward-1(2),
Ghaziabad
(RESPONDENT)

Assessee by Shri Sunil Kumar Tyagi, C.A.
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 27.02.2018 of the Commissioner of Income Tax (Appeals)-2,Noida relating to Assessment Year 2009-10.

2. Before me, assessee has moved an application dated 01.06.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

1) 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 After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.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 dismissed as withdrawn because the assessee opted for the Vivad Se Vishwas scheme and filed the required declarations.

The appeal was for the assessment year 2009-10.

The Vivad Se Vishwas scheme is a scheme that allows taxpayers to resolve tax disputes by making a declaration and undertaking.

Yes, the assessee can approach the Tribunal for reinstatement if the tax arrears are not ultimately resolved under the Vivad Se Vishwas Act.

 

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