ACIT, CIRCLE- 54(1), NEW DELHI vs. STANDING CONFERENCE OF PUBLIC ENTERPRISES, NEW DELHI

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ITA 4928/DEL/2019Status: HeardITAT Delhi28 January 2022AY 2013-142 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 accepted the assessee's request to dismiss the Revenue's appeal. This was based on the assessee's settlement of tax arrears under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2013-14. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to the assessee's settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

PER G.S. PANNU, PRESIDENT :

1.

This appeal by the Revenue for the assessment year 2013-14 is directed against the order of Learned CIT(A)-35, New Delhi.

2.

At the time of hearing, Learned Authorised Representative for the assessee has submitted that 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. He further submitted that Form-5 dated 12.10.2021 has been issued by the Pr. CIT-12, New Delhi.

Therefore, he requested for dismissal of the Revenue’s appeal.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for dismissal of the Revenue’s appeal.

5.

In the result, the appeal filed by the Revenue is dismissed.

Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 28th January, 2022.

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