BOYSEN INDIA LTD,NOIDA vs. DCIT, CIRCLE-1, NOIDA

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ITA 1968/DEL/2018Status: DisposedITAT Delhi30 September 2021AY 2016-172 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 dismissed the assessee's appeal, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can approach the Tribunal for reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2016-17. The assessee later applied to resolve the pending issue through the Vivad se Vishwash Scheme, 2020, and filed the necessary declaration forms.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for the Vivad se Vishwash Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & MS SUCHITRA KAMBLE

Hearing: 30.09.2021Pronounced: 30.09.2021

Appellant by None Respondent by Sh. Virender Singh, Sr. DR Date of Hearing 30.09.2021 Date of Pronouncement 30.09.2021 ORDER

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against order dated 31/01/2018 passed by CIT(A)-1, Noida for assessment year 2016-17.

2.

Before us, the assessee has moved an application dated 29.09.2021 thereby stating that the assessee filed 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 received Form No. 3 dated 23.04.2021.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee 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 directions the appeal of the assessee is dismissed.

4.

In the result, appeal of the assessee is dismissed. Order pronounced in the open court in presence of Ld. DR on this 30th day of September, 2021.

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