ACIT CIRCLE-1, LTU, NEW DELHI vs. RURAL ELECTRIFICATION CORPORATION LTD., NEW DELHI

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ITA 6976/DEL/2019Status: DisposedITAT Delhi23 January 2023AY 2013-143 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the Assessee availed the Vivad Se Vishwas scheme and the Income Tax Department issued Form No. 5, the appeals filed by the Revenue Department are liable to be dismissed.

What were the facts?

The Revenue Department filed appeals against the orders of the CIT(A) for assessment years 2013-14, 2015-16, and 2016-17. The Assessee had availed the Vivad Se Vishwas scheme.

What were the issues?

Whether appeals filed by the Revenue are to be dismissed when the Assessee has opted for the Vivad Se Vishwas scheme and the Department has issued the relevant form.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ NEW DLEHI

Before: SHRI N.K. BILLAIYA & SHRI N.K. CHOUDHRY

For Respondent: Ms. Priyanka Sahi, Ld. CA
Hearing: 23.01.2023

PER N.K. CHOUDHRY, J.M.

1.

These appeals have been preferred by the Revenue Department against the orders dated 31.05.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-22, New Delhi u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment years 2013-14, 2015-16 & 2016-17.

2.

The learned AR of the Assessee vide application dated 23.01.2023 claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 in these cases and the Income Tax Department has issued Forms No. 5 in response to the applications filed by the Assessee under the scheme, therefore, the instant appeals filed by the Revenue Department are liable to be dismissed.

3.

The Ld. DR did not refute the factual position and claim of the Assessee.

4.

Considering the above factual position and Forms-5 dated 30.10.2021 (Copies already on record) issued by the Department, the appeals of Revenue Department are liable to be dismissed, hence, ordered accordingly.

5.

In the result, Revenue’s appeals under consideration stand dismissed.

Order pronounced in the open court on 23/01/2023.

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