ACIT, CIRCVLE-21(1), NEW DELHI vs. RAKHI AGENCIES LTD., NEW DELHI

PDF · subscribers
ITA 4941/DEL/2018Status: DisposedITAT Delhi26 October 2021AY 2009-102 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 appeal filed by the Revenue was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal against an order for assessment year 2009-10. The assessee requested the dismissal of the appeal, having opted to settle the 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.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

For Respondent: DR ASSESSEE BY : None
Hearing: 26.10.2021

PER KULDIP SINGH, JUDICIAL MEMBER :

1.

Appellant, Asstt, Commissioner of Income Tax, New Delhi (hereinafter referred to as ‘the Revenue’) by filing the present appeal sought to set aside the impugned order dated 23.11.2017 passed by the Commissioner of Income-tax (Appeals)-38, New Delhi qua the assessment year 2009-10.

2.

None appeared on behalf of the assessee at the time of virtual hearing. The assessee authorized signatory vide its letter dated 05.10.2021, received by email, has requested for dismissal of the appeal filed by Revenue 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 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. Order pronounced in open court on this 26th day of October, 2021 after conclusion of virtual hearing.

Recent GST High Court judgments

Search GST case law →