What did the Tribunal hold?

The Tribunal noted that the issues pertaining to the CIT(A)'s order had already been settled under the Vivad Se Vishwas Scheme. Therefore, the current appeal filed by the Revenue was dismissed as it was filed inadvertently.

The Revenue filed an appeal against an order of the CIT(A) for AY 2009-10. It was discovered that the Department had previously filed a cross-appeal for the same assessment year and order, which was dismissed by the ITAT under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal when the matter had already been settled under the Vivad Se Vishwas Scheme and related appeals were dismissed.

DCIT vs Minerals Managements Services… | ITAT Delhi 2022

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

Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA

For Appellant: Ms Ananya Kapoor, Advocate

For Respondent: Ms Rinku Singh CIT-DR

Hearing: 21.07.2022Pronounced: 25.07.2022

BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 DCIT, Vs. Minerals Managements Circle-17(1), Services India Pvt. Ltd., 1104, 11th Floor, New Delhi. Hemkund Chamber, Nehru Place, New Delhi. PAN: AAACM6334J (Appellant) (Respondent) Assessee by : Ms Ananya Kapoor, Advocate Revenue by : Ms Rinku Singh CIT-DR Date of Hearing : 21.07.2022 Date of Pronouncement : 25.07.2022 ORDER

PER C.M. GARG, JM:

This appeal filed by the Revenue is directed against the order of the ld.CIT(A)-6, Delhi, dated 30.12.2016, in appeal No.459/14-15, relating to Assessment Year 2009-10.

The ld.CIT-DR, in all fairness, agreed to the submissions of the ld. Counsel for the assessee that for same assessment year, i.e., 2009-10, against the same

order of the ld. CIT(A) dated 30.12.2016 (supra), the assessee filed and the Department also had filed ITA No.1086/Del/2017 and these cross appeals have been heard and disposed of/dismissed along with other appeals by ITAT, E Bench order dated 06.04.2021 considering the fact that the assessee has availed the benefit of the Vivad Se Vishwas Scheme, 2020. Copy of the said order as well as the relevant cross appeals files were called for from the record room and perused. On being asked by the Bench, the ld.CIT-DR submitted that since the appeal of the Department pertaining to AY 2009-10 against the same order of the ld.CIT(A) dated 30.12.2016 has been disposed of by the Tribunal under Vivad Se Viswas Scheme, 2020, the instant appeal of the Department which was filed by inadvertent mistake against the same order of ld. CIT(A) for AY 2009-10 may kindly be dismissed as withdrawn. The ld. Counsel of the assessee has also filed Forms No.3 and 5 which clearly indicates settlement of earlier cross appeals for AY 2009-10 under Vivad Se Viswas Scheme, 2020.

In view of the foregoing discussion and submissions of the ld. Representatives of both the sides, we are satisfied that the assessee has availed the benefit of Vivad Se Viswas Scheme, 2020 and all issues pertaining to the order of the ld.CIT(A) dated 30.12.2016 have been settled by the Department and the cross appeals of the assessee as well as the Department have been dismissed by the ITAT, Delhi E Bench, vide order dated 06.04.2021 (supra). Therefore, this appeal of the Revenue on the same issue filed under inadvertent mistake

cannot be held as maintainable and sustainable, therefore, the same is also dismissed.

DCIT, CIRCLE- 17(1), NEW DELHI vs. MINERALS MANAGEMENTS SERVICES INDIA PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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