What did the Tribunal hold?

The Tribunal noted that the dispute was settled under the Vivad Se Vishwas Scheme. Since the dispute was settled, the appeal filed by the revenue became infructuous.

The revenue filed an appeal against the CIT(A)'s order for assessment year 2012-13. The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the revenue can be dismissed as infructuous when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

ACIT vs Bharti Hexacom, Jaipur | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI C.N. PRASAD

For Appellant: Shri Suhit Agarwal, CA

For Respondent: Shri Satpal Gulati, CIT(DR), Shri Suhit Agarwal, CA

Hearing: 30.12.2021

This appeal filed by the revenue is directed against the order dated 15.01.2019 passed by the Ld. CIT (A)-2, New Delhi relating to assessment year 2012-13.

The Ld. Counsel for the assessee, vide letter dated 27th December, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 5 has already been obtained.

Learned CIT (DR) has no objection for withdrawal of the appeal.

In view of the above and since the dispute in appeal is settled under Vivad Se Vishwas the appeal of the revenue became infructuous. Accordingly the appeal is dismissed as infructuous.

In the result, the appeal of the revenue is dismissed.

ACIT, JAIPUR vs. BHARTI HEXACOM, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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