CUBRA CONSTRUCTION CO.P.LTD,RISHIKESH vs. DCIT, CIRCLE-1(4)(1), RISHIKESH

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ITA 2211/DEL/2018Status: DisposedITAT Dehradun17 August 2020AY 2013-144 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal consigned the appeal to records and treated it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee opted to settle tax arrears for AY 2013-14 under The Direct Tax Vivad se Vishwas Act, 2020 and filed the necessary declaration. The appeal was pending before the ITAT.

What were the issues?

The primary issue was the impact of the assessee opting for settlement under the Vivad se Vishwas Act on the pending appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Lalit Mohan, CA
For Respondent: Shri S.K. Chatterjee, Senior DR
Hearing: 17.08.2020Pronounced: 17.08.2020

Cubra Construction Co. P. Ltd. Vs. DCIT, Circle 1(4)(1), 1st SBM Shopping Complex, Rishikesh Hardwar Road, Rishikesh PAN : AABCC7968F (Appellant) (Respondent) Appellant by : Shri Lalit Mohan, CA Respondent by : Shri S.K. Chatterjee, Senior DR. Date of hearing : 17.08.2020 Date of pronouncement : 17.08.2020 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), Haldwani dated 31st January, 2018.

2 ITA-2211/DEL/2018 2. The captioned is a part of appeals in which information has been received 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.

3.

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

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

3 ITA-2211/DEL/2018 Above decision was announced on conclusion of Virtual Hearing on 17th August, 2020. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB Copy forwarded to: -

1. 1. Appellant : M/s Cubra Construction Co. P. ltd., 1st SBM Shopping Complex, Hardwar Road, Rishikesh 2. Respondent : DCIT, Circle 1(4)(1), Rishikesh.

3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar

4 ITA-2211/DEL/2018

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