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

ITA 4929/DEL/2019Status: HeardITAT Delhi28 January 2022AY 2014-152 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 successful settlement of the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal for the assessment year 2014-15. The assessee informed the tribunal that they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020, and had been issued Form-4.

What were the issues?

The primary issue was the pendency of the Revenue's appeal when the assessee had settled the dispute under a specific tax settlement scheme.

AI-generated summary — verify with the full judgment below

PER G.S. PANNU, PRESIDENT :

This appeal by the Revenue for the assessment year 2014-15 is directed against the order of Learned CIT(A)-35, New Delhi.

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-4 has been issued. Therefore, he requested for dismissal of the Revenue’s appeal.

Learned Senior DR has no objection.

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

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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