This case pertains to the assessment year 2015-16, where the appellant, Mr. Vinod Sukhai, represented by Advocate Ravi Gupta, residing at E-6A, Kailash Colony, New Delhi, filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Circle 47(1), New Delhi. The case was filed on February 6, 2019, and the order was pronounced on March 25, 2021. The appeal was directed against the order of the learned Commissioner of Income Tax (Appeals)-16, New Delhi, dated December 19, 2018.
The case was presented before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, New Delhi. The panel consisted of Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member. The appeal was listed as ITA No. 884/Del/2019 for the assessment year 2015-16.
At the time of the hearing on March 25, 2021, no one appeared on behalf of the appellant, while Shri M. Barnwal, Senior Departmental Representative (DR), represented the Revenue.
The appellant, Mr. Vinod Sukhai, filed the appeal against the order of the learned Commissioner of Income Tax (Appeals), primarily challenging the addition made by the assessing officer and confirmed by the CIT(A). The appellant sought relief under the Vivad Se Vishwas Act, 2020, aiming to settle the tax arrears dispute for the assessment year under consideration.
The learned counsel for the appellant, via a letter dated March 5, 2021, informed the Tribunal that the appellant opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (the Act). The counsel requested the withdrawal of the appeal based on this settlement scheme.
Considering the situation, the Tribunal consigned the appeal to records and treated it as dismissed. However, the Tribunal included a caveat that if the dispute relating to the tax arrears for the assessment year was not ultimately resolved in terms of the Act, the appellant could approach the Tribunal for reinstitution of the appeal. The Tribunal would consider such an application appropriately as per the law. The Revenue had no objection to this caveat.
The Tribunal, noting the appellant’s decision to settle the tax arrears dispute under the Vivad Se Vishwas Act, 2020, dismissed the appeal. The order was pronounced on March 25, 2021, by Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member.
The final judgment stated that the appeal of the assessee, Vinod Sukhai, was dismissed. However, the dismissal was subject to the condition that if the tax arrears dispute was not resolved under the Vivad Se Vishwas Act, the appellant could reinstitute the appeal.
The official copy of the order was forwarded to:
By the Order of Assistant Registrar, ITAT, Delhi
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