ADDL. CIT, NEW DELHI vs. RATHI STEEL AND POWER LTD., NEW DELHI

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ITA 770/DEL/2019Status: DisposedITAT Delhi14 March 2022AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee filed the necessary declaration under the Vivad se Vishwas Act and received Form-5. Consequently, the appeal was consigned to records.

What were the facts?

The Revenue filed an appeal against an order for Assessment Year 2011-12. The assessee had opted to settle tax arrears under the Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 4,Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri T. Kipgen, CIT DR
For Respondent: Shri Ashish Goel, CA
Hearing: 14.03.2022Pronounced: 14.03.2022

ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER: This appeal is preferred by the Revenue against order dated 31.03.2017 passed by the Learned Commissioner of Income Tax (Appeals)-XXVI, New Delhi for Assessment Year 2011-12.

2.

The Ld. Authorized Representative submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act,2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee and that Form-5 has been issued under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 has also been received.

3.

Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.

In view of the aforesaid, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 14.03.2022, immediately after conclusion of the hearing.

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