ITO, WARD- 2(4), NOIDA vs. PRAMOD KUMAR, GREATER NOIDA

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ITA 6789/DEL/2018Status: DisposedITAT Delhi29 November 2021AY 2010-112 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 for dismissal of the appeal. The Senior DR had no objection to this course of action.

What were the facts?

The Revenue filed an appeal for the assessment year 2010-11. The assessee requested dismissal of 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 should be dismissed when the assessee opts for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’: NEW DELHI

Before: SHRI R.K.PANDA & SHRI C.N.PRASAD

For Respondent: DR Appellant by :
Hearing: 29.11.2021Pronounced: 29.11.2021

ORDER PER R.K.PANDA, AM :

This appeal by the revenue for the assessment year 2010-11 is directed against the order of learned CIT(A)-1, Noida, dated 28.06.2018.

2.

None appeared on behalf of the assessee at the time of virtual hearing.

The assessee authorized signatory vide its letter received by hand, has requested for dismissal of the appeal filed by Revenue and stated that the 2 ITA-6789Del/2018 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 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for dismissal of the captioned appeal.

5.

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

Above decision was announced on conclusion of Virtual Hearing on 29 November, 2021.

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