Appeal dismissed by ITAT, since Krishna mutneja is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020.

Last updated: 19 January 2021

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order dated 20/6/2019 passed by CIT(A)-12 for Assessment Year 2011-12. 2. Before us, the assessee has moved an application dated27/12/2020, where in it is submitted that the assessee isinterested to resolve the pending issue through Direct Tax “ Vivadse Vishwash Scheme” (VSV) Act, 2020, and has filed DeclarationForm No. 1 & 2 but the authorities have not yet granted Certificate in Form No. 3.

Citation :
I.T.A. No. 6371/DEL/2019 (A.Y 2011-12)

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

BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
I.T.A. No. 6371/DEL/2019 (A.Y 2011-12)
(THROUGH VIDEO CONFERENCING)

Kirshna Mutneja
584, Dr. Mukherji Nagar
Delhi
AFDPM1764R
(APPELLANT)

ITO
Ward-35(4)
R. No. 910, 9th Floor, BlockE2, Pratyaksh Kar Bhawan
New Delhi
(RESPONDENT)

Appellant by Sh. M. L. Mutneja, 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 20/6/2019 passed by CIT(A)-12 for Assessment Year 2011-12. 2. Before us, the assessee has moved an application dated27/12/2020, where in it is submitted that the assessee isinterested to resolve the pending issue through Direct Tax “ Vivadse Vishwash Scheme” (VSV) Act, 2020, and has filed DeclarationForm 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view of the aforesaid facts and after considering thesubmissions of the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating totax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act,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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.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 DELH