KELLY SERVICES INDIA PVT. LTD.,GURUGRAM vs. ACIT, CIRCLE-14(2), NEW DELHI

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ITA 7786/DEL/2018Status: HeardITAT Delhi08 February 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of its appeals. The Revenue's appeal was also dismissed as it had become infructuous due to the settlement.

What were the facts?

The assessee opted to settle disputes under the Direct Tax Vivad Se Vishwas Act, 2020. The designated authority issued Form No. 5, indicating the settlement of the disputes for assessment years 2013-14 and 2014-15.

What were the issues?

The primary issue was the settlement of tax disputes under the Vivad Se Vishwas Act and its impact on the pending appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Appellant: Ms. Rajnandini Shukla, Advocate
Hearing: 08.02.2022Pronounced: 08.02.2022

ORDER PER BENCH:

Captioned appeals pertain to the same assessee and arise out of two separate orders, dated 07.06.2018 and 27.09.2018 of learned Commissioner of Income Tax (Appeals), New Delhi, for the assessment years 2013-14 and 2014-15 respectively. While appeal for the assessment year 2013-14 is filed by the assessee, there are cross appeals for assessment year 2014-15.

2.

When the appeals were called out for hearing, at the outset, learned counsel for the assessee submitted that the assessee had opted for settling the dispute arising in these appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and accepting assessee’s declarations, the designated authority has issued form no. 5.

Thus, she submitted, all the appeals may be treated as withdrawn and accordingly be dismissed.

3.

Learned Departmental Representative was unable to controvert the aforesaid factual position, as submitted by the learned counsel for the assessee.

4.

We have heard the parties and perused the materials on record. As could be seen from the documents placed on record, accepting assessee’s declarations under the Direct Tax Vivad Se Vishwas Act, 2020, the designated authority has issued form no. 5 in respect of these appeals. Thus, with the issuance of form no. 5, for all intent and purpose, the dispute arising in the appeals have been settled. That being the factual position, assesee’s request for withdrawal of its appeals is accepted and appeals are dismissed as withdrawn.

6.

Insofar as the appeal of Revenue is concerned, with the issuance of form no. 5 by the designated authority, the appeal having become infructuous, is dismissed.

7.

In the result, all the appeals are dismissed.

Order pronounced in the open court on 8th February, 2022

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