ESTER INDIA CHEMICALS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-8(2), NEW DELHI

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ITA 6389/DEL/2017Status: DisposedITAT Delhi11 October 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's decision to opt for the Vivad se Vishwas scheme. Consequently, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Act, 2020, submitting the necessary forms.

What were the issues?

The primary issue was whether the appeal should proceed given the assessee's enrollment in the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

Hearing: 11.10.2021Pronounced: 11.10.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-37, New Delhi dated 31.08.2017.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous.

2 Ester India Chemicals Pvt. Ltd. 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 11/10/2021.

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