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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH, NEW DELHI
Before: SHRI R.K. PANDA & SHRI KULDIP SINGH
This appeal by the Revenue for the assessment year 2009-10 is directed against the order of Learned CIT(A)-VIII, New Delhi dated 31.01.2014.
Before us, the Ld. AR vide his email dated 13.09.2021 has requested for withdrawal of the captioned appeal, the contents of the email dated 13.09.2021 are read as under:-
“Sub:- Withdrawal of appeal no. 2297/Del/2014 filed by the Revenue in the case of M/s Kalra Paper Pvt. Ltd. for AY 2009-10 under VSVS which has been restored by the Hon’ble Delhi High Court vide order dated 11.12.2020 in writ petition and order dated 31.05.2021 under review petition filed by the Revenue.
This is to inform you that the above said appeal of the revenue was dismissed exparte vide order dated 24.7.2018. Against this we filed a miscellaneous application no. 742 on 03.12.2018 for restoration of this appeal. The Hon’ble ITAT vide order dated 6.11.2020 dismissed this M.A.
Against this order we filed a writ petition before the Hon’ble Delhi High Court and Hon’ble Delhi High Court vide order dated 11.12.2020 set aside the order passed in MA No. 742/Del/2018 and order dated 24.7.2018 in and restored this appeal to its original no. i.e. ITA no. 2297/Del/2014. In this order undertaking was also given by us that we will apply under VSVS if the appeal is restored to its original no. After that we filed Form No. 1 & 2 under Vivad Se Vishwas Scheme on 18.2.2021. The Ld. PCIT issued conditional Form 3 stating that the department has filed a review petition and CMA before the Hon’ble Delhi High Court against the order dated 11.12.2020 of the Hon’ble Delhi High Court, and it was also stated in this form that if the Hon’ble Delhi High Court directs the designated authority to treat the appeal no. 2297/Del/2014 to be taken as an eligible appeal for settlement under VSVS, the assessee will be liable to make total payment of Rs. 1,86,21,811/- in place of Rs. 2,57,89,409/- as mentioned in this Form 3.
Thus this Form 3 was subject to final outcome of CMA and review petition filed by the revenue. While deciding the review petition of the revenue and the CMA the Hon’ble Delhi High Court dismissed the review petition and the CMA of the revenue and directed Sh. Vijay Verma the designated authority PCIT-4 to accept an amount of Rs. 1,86,21,811/- under Form 3 dated 4.3.2021 and Sh. Vijay Verma who also joined the proceedings confirmed the above.
In view of the above your kind honour is requested to please treat the above said appeal as withdrawn. However, it is requested that it may also be mentioned in the order that in case the application filed under Vivad Se Vishwas is rejected by the department, then the appellant will be entitled to get this appeal revived. A copy of Form 3 issued by the department alongwith copy of the order passed by the Hon’ble Delhi High Court in the review petition and the CMA dated 31.5.2021, copy of the order passed by the Hon’ble Delhi High Court dated 11.12.2020, copy of the order passed by the Hon’ble ITAT, Delhi in MA dated 6.11.2020 and copy of the exparte order passed by the Hon’ble ITAT in dated 24.7.2018 are attached for your kind consideration.
We have gone through the records and noticed that the Appeal filed by the Revenue was allowed by the Tribunal vide order dated 24.07.2018 qua assessee exparte and against the same the assessee has filed the Misc. Application before the Tribunal, which was dismissed vide order dated 6.11.2020. Aggrieved with the aforesaid Tribunal orders dated 24.7.2018 & 6.11.2020, the assessee filed the Writ Petition before the Hon’ble Delhi High Court and the Hon’ble Delhi High Court vide its judgment dated 11.12.2020 has set aside both the aforesaid orders of the Tribunal and appeal of the Revenue was accordingly restored to its original number – subject to undertaking by the assessee that assessee would apply under the Vivad Se Vishwas Scheme. Accordingly, the assessee has opted for Vivad Se Vishwas Scheme by submission of Form No. 1 & 2 before the designated authority and accordingly, the PCIT-4, New Delhi has issued the conditional Form No. 3 dated 4.3.2021 for depositing the total payment of Rs. 1,86,21,811/-, which the assessee has since deposited in the shape of adjustment of tax refunds and fresh payment of taxes. In view of above, the request of the assessee for dismissal of the appeal filed by the Revenue is accepted and accordingly, we dismiss the appeal of Revenue. However, in case of the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the Revenue shall be at liberty to approach the Tribunal for reinstitution of the appeal filed by it and the tribunal shall consider the same, in accordance with law. Accordingly, the appeal filed by the Revenue stands dismissed.
In the result, the appeal filed by Revenue is dismissed.
Order pronounced in the Open Court on 27th October, 2021 in the presence of both the parties at the conclusion of virtual hearing.