What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid all dues. Consequently, the appeal filed by the Revenue was dismissed.

The Revenue filed an appeal for assessment year 2012-13. The assessee requested withdrawal of the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

ITO vs Rochelle Builders P.Ltd, New Delhi | ITAT Delhi 2021

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

Before: SHRI RAMA KANT PANDA & SHRI KUL BHARAT

Hearing: 13.12.2021Pronounced: 13.12.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the Revenue for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-36, New Delhi dated 27.02.2018.

The Ld. Counsel for the assessee, vide its letter dated 09th August, 2021 received through email, has requested for withdrawal of the appeal filed by him and stated that the 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”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 dated 18th November, 2021 has also been filed. It is seen that Form 1 & 2 along with Form No. 5 enclosed for our perusal. We have perused Form No. 5, the assessee paid all taxes dues. Therefore, the appeal of the Revenue is dismissed.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 13th December, 2021.

ITO, WARD-21(3), NEW DELHI vs. ROCHELLE BUILDERS P.LTD, NEW DELHI

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What were the facts?

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