DCIT CORPORATE CIRCLE 4(10, CHENNAI vs. MAHLE IPL LIMITED, KANCHEEPURAM

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ITA 112/CHNY/2018Status: DisposedITAT Delhi07 October 2021AY 2013-142 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 noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the revenue's appeal was considered infructuous.

What were the facts?

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

What were the issues?

Whether the revenue's appeal is rendered infructuous due to the assessee opting for 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 ‘I-1’, NEW DELHI

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

For Respondent: Ms. Shashi Kajle, Sr. DR
Hearing: 07.10.2021Pronounced: 07.10.2021

Per Suchitra Kamble, Judicial Member:

1.

The present appeal has been filed by the revenue against the order of the ld. CIT(A)-8, Chennai dated 30.10.2017.

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 Mahle IPL Ltd.

4.

In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 07/10/2021.

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