ACIT,CIRCLE-16(1), NEW DELHI vs. MAHLE ENGINE COMPONENTS INDIA PVT. LTD., MP

PDF · subscribers
ITA 7602/DEL/2019Status: DisposedITAT Delhi15 March 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The tribunal allowed the assessee's request to treat the Revenue's appeal as withdrawn. The appeal was dismissed as withdrawn, with liberty to restore if errors are found in the settlement certificate.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee informed the tribunal that they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : I-1 : NEW DELHI

Before: SHRI R.K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Ashish Sachdeva, CA
For Respondent: Shri Mrinal Kumar Das, Sr. DR
Hearing: 15.03.2022Pronounced: 15.03.2022

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 28.06.2019 of the CIT(A)-44, New Delhi, relating to the assessment year 2014-15.

2.

The ld. Counsel for the assessee, at the time of hearing submitted 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. The assessee has also filed Form No.5 obtained from the Department. He accordingly submitted that the appeal filed by the Revenue may be treated as withdrawn and be dismissed.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee seeking dismissal of the appeal by the Revenue as ‘withdrawn’ is allowed. However, the Revenue is at liberty to approach the Tribunal for restoration of the appeal in case it is found that there is some error or omission in the certificate so issued.

4.

In the result, the appeal filed by the Revenue is dismissed as ‘withdrawn.’

Recent GST High Court judgments

Search GST case law →