Rajiv Chaudhry opts to settle the dispute through Vivad Se Vishwas Scheme, according the appeal filed stands dismissed.

Last updated: 19 January 2021

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The Income Tax Appellate Tribunal has dismissed an appeal filed by assessee Rajiv Chaudhary. This decision was made after Mr. Chaudhary opted to resolve his tax dispute for the assessment year 2015-16 under the Vivad Se Vishwas Scheme. The appeal is dismissed as withdrawn, but Mr. Chaudhary can reapply if the scheme does not ultimately resolve the tax arrears.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order dated 11/6/2019 passed by CIT(A)-8 for Assessment Year 2015-16.

Citation :
I.T.A. No. 6373/DEL/2019 (A.Y 2015-16)

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

BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER

I.T.A. No. 6373/DEL/2019 (A.Y 2015-16)
(THROUGH VIDEO CONFERENCING)

Rajiv Chaudhary
P-15, Green Park Exten.
New Delhi
ADHPC7650E
(APPELLANT)

ITO
Ward-23(1)
New Delhi
(RESPONDENT)

Appellant by Sh. Gurjeet Singh, CA
Respondent by Sh. Vinod Sharma, Sr. DR

Date of Hearing 28.12.2020
Date of Pronouncement 28.12.2020

ORDER

PER ANIL CHATURVEDI, AM

This appeal is filed by the assessee against the order dated 11/6/2019 passed by CIT(A)-8 for Assessment Year 2015-16.

2. Before us, the assessee has moved an application wherein itis submitted that the assessee has opted to resolve the pendingissue through Direct Tax “ Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 but the authorities have not yet granted Certificate in Form No. 3.

3. In view of the aforesaid facts and after considering thesubmissions of the assessee, I dismiss the appeal of assessee aswithdrawn 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 aforesaid Act, the assessee shall be atliberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.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 28.12.2020.

Sd/-
(ANIL CHATURVEDI)
ACCOUNTANT MEMBER

Dated: 28 /12/2020
R. Naheed *

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

ASSISTANT REGISTRAR
ITAT NEW DELHI