SIDHARTHA RUBBER PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-23(1), NEW DELHI

ITA 4458/DEL/2017Status: DisposedITAT Delhi09 November 2022AY 2008-093 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad se Vishwas Scheme, 2020, and the Department had issued Form No. 5. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2008-09. During the hearing, no one appeared for the assessee.

What were the issues?

The primary issue was the status of the appeal given the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA

Hearing: 09.11.2022Pronounced: 09.11.2022

ORDER PER ANIL CHATURVEDI, A.M. : This appeal filed by the Assessee is directed against the Order of the Ld. CIT(A)-15, Delhi, dated 28.03.2017 in Appeal No.162/16-17 relating to the A.Y. 2008-09.

2 ITA.No.4458/Del./2017 M/s. Sidhartha Rubber Pvt. Ltd., New Delhi. 2. During the course of hearing, none appeared on behalf of the assessee. 3. The Ld. D.R. on the other hand, at the very outset, submitted that the assessee has opted for settlement of the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the Department also issued Form No.5, which is placed on record.

In view of the above, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 09.11.2022

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