DCIT, NEW DELHI vs. M/S. GATES INDIA PVT. LTD., NEW DELHI

PDF · subscribers
ITA 3311/DEL/2015Status: DisposedITAT Delhi27 October 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 dismissed the Revenue's appeal, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee subsequently filed a declaration under the Vivad se Vishwas Scheme, 2020, to resolve the pending tax issue.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad se Vishwas Scheme for dispute resolution.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Ms. Saloni Sheetal, CA
Hearing: 27.10.2021Pronounced: 27.10.2021

Appellant by Ms. Saloni Sheetal, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 27.10.2021 Date of Pronouncement 27.10.2021 ORDER

PER R. K. PANDA, AM

1.

This appeal is filed by the Revenue against the order dated 11/03/2015 passed by CIT(A)-IV, New Delhi for assessment year 2010-11.

2.

2. Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and Form No. 3 is also received.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of Revenue subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the Revenue is dismissed.

4.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the Open Court on this 27th Day of October,, 2021 in presence of both the parties.

Recent GST High Court judgments

Search GST case law →