DCIT CENTRAL CIRCLE, NOIDA vs. MACONNS INFRA PVT LTD, NEW DELHI

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ITA 469/DEL/2019Status: DisposedITAT Delhi08 September 2022AY 2014-152 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The Tribunal accepted the assessee's prayer for dismissal of the appeal as withdrawn, in view of the settlement under the Vivad Se Vishwas Scheme and no objection from the Revenue.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee requested the dismissal of the appeal as withdrawn, having opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI N.K.BILLAIYA & SHRI KUL BHARAT

For Appellant: Ms. Rakhi Vimal, CIT DR
Hearing: 08.09.2022Pronounced: 08.09.2022

ORDER

PER KUL BHARAT, JM :

1.

The present appeal filed by the Revenue for the assessment years 2014- 15 is directed against the order of Ld. CIT(A)-IV, Kanpur dated 01.10.2018.

2.

No one appeared on behalf of the assessee at the time of hearing before us. Ld. Counsel for the assessee has requested for dismissal of Revenue’s appeal as withdrawn vide letter dated 07.09.2022 as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the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. Form No.5 issued by the Department is also placed on record.

3.

Ld. CIT DR has no objection in this regard.

4.

In view of the above-stated facts, evidences placed on record and no objection by Ld. CIT DR, we are inclined to accept the prayer of the assessee for dismissal of the appeal as withdrawn.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

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