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

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ITA 1350/DEL/2019Status: DisposedITAT Delhi28 January 2022AY 2015-162 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 noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the appeal filed by the Revenue was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Act, 2020, submitting the necessary forms.

What were the issues?

Whether the Revenue's appeal is maintainable when the assessee has opted for the Vivad se Vishwas scheme.

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 ‘A’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 20.01.2022Pronounced: 28.01.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of ld. CIT(A)-2, New Delhi dated 30.11.2018.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the Revenue is being dismissed as infructuous.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 28/01/2022.

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