DCIT, NEW DELHI vs. M/S. HILLWAYS CONSTRUCTION PVT. LTD., UTTRAKHAND

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ITA 5168/DEL/2016Status: DisposedITAT Dehradun05 March 2021AY 2012-132 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 accepted the assessee's request for withdrawal of the appeal. The appeal was considered infructuous due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal for assessment year 2012-13. The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the Revenue can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme. The validity of settling tax disputes under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH, DEHRADUN

Before: HON’BLE MR. JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

For Appellant: Shri N.C. Upadhyay, Senior DR
Hearing: 05.03.2021Pronounced: 05.03.2021

PER JUSTICE P.P. BHATT, PRESIDENT :

1.

This appeal by the Revenue for the assessment year 2012-13 is directed against the order of learned CIT(A)-4, New Delhi dated 14th July, 2016.

2.

Nobody appeared on behalf of the assessee at the time of hearing before us. The assessee, vide letter dated 19th February, 2021 has requested for withdrawal of the appeal filed by the Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal filed by the Revenue, as having become infructuous.

5.

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

Decision pronounced in the open Court on conclusion of hearing on 5th March, 2021.

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