Skytone Marketing Pvt. Ltd., New Delhi vs. ITO Ward-23(4), New Delhi: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2009-10

Case Summary: Skytone Marketing Pvt. Ltd., New Delhi vs. ITO Ward-23(4), New Delhi

Case Number: ITA 5786/DEL/2019

Appellant: Skytone Marketing Pvt. Ltd., New Delhi

Respondent: ITO Ward-23(4), New Delhi

Assessment Year: 2009-10

Case Filed On: 2019-07-03

Order Type: Final Tribunal Order

Date of Order: 2021-05-04

Pronounced On: 2021-05-04

Background

Skytone Marketing Pvt. Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals)-XXV, New Delhi dated 31.05.2019, concerning the assessment year 2009-10. The dispute was settled under the Vivad Se Vishwas Scheme, 2020.

Order Details

In the Income Tax Appellate Tribunal
Delhi Bench ‘SMC-2’, New Delhi
(Through Video Conferencing)

Before: Sh. Anil Chaturvedi, Accountant Member

Appellant By: Appellant Submission (on record)
Revenue By: Shri Govind Singhal, Sr. D.R.

Date of Hearing: 04/05/2021
Date of Pronouncement: 04/05/2021

Order

PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 31.05.2019 of the Commissioner of Income Tax (Appeals)-XXV, New Delhi relating to Assessment Year 2009-10.

Before us, the assessee has moved an application stating that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) under the Scheme. The department has issued Form-3. Therefore, the assessee seeks to withdraw the appeal, to which Revenue has no objection.

After considering the request made by the assessee, I dismiss the appeal of the assessee as withdrawn, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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. The Tribunal shall consider such an application appropriately as per law. With these directions, the appeal of the assessee is dismissed as withdrawn.

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

Order pronounced in the open court on 04.05.2021, immediately after conclusion of the hearing of the matter in virtual mode.

Signed:

Sd/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER

Date:- 04.05.2021
PY*

Copy forwarded to:

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

ASSISTANT REGISTRAR
ITAT NEW DELHI

Conclusion

The appeal filed by Skytone Marketing Pvt. Ltd. against ITO Ward-23(4), New Delhi for the assessment year 2009-10 was withdrawn under the Vivad Se Vishwas Scheme, 2020. The Income Tax Appellate Tribunal accepted the withdrawal request, and the case was dismissed as withdrawn on 4th May 2021.

Skytone Marketing Pvt. Ltd., New Delhi vs. ITO Ward-23(4), New Delhi: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2009-10