What did the Tribunal hold?

The Tribunal accepted the assessee's request to dismiss the Revenue's appeals as withdrawn. This was based on the assessee's settlement under the Vivad Se Vishwas Scheme and no objection from the Revenue.

The Revenue filed appeals for assessment years 2013-14 and 2014-15. The assessee opted to settle the tax dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the Revenue's appeals should be dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

DCIT vs Bharti Telemedia Ltd, New Delhi | ITAT Delhi 2022

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

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Kanav Bali, Sr. DR

For Respondent: Shri Vinay Meena, CA

Hearing: 28.06.2022Pronounced: 28.06.2022

ORDER PER KUL BHARAT, JM : Both appeals filed by the Revenue for the assessment years 2013-14 & 2014-15 are directed against the order of Ld. CIT(A)-33, New Delhi, both dated 31.07.2019.

At the time of hearing, the Ld. Counsel for the assessee has requested for dismissal of Revenue’s appeals as withdrawn, as the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme,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.

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 DR, we are inclined to accept the prayer of the assessee for dismissal of the appeals as withdrawn.

In the result, the appeals of the Revenue are dismissed as withdrawn.

DCIT CIRCLE-4(2), NEW DELHI vs. BHARTI TELEMEDIA LTD, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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