ADDLCIT, SPECIAL RANGE-5, NEW DELHI vs. JASPER INFOTECH P.LTD, NEW DELHI

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ITA 4649/DEL/2017Status: DisposedITAT Delhi31 August 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for dismissal of the appeal. The appeal was dismissed as it had become infructuous due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Department filed an appeal for the assessment year 2013-14. The assessee requested the dismissal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the Department should be dismissed if the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

For Appellant: Mr. M. Barnwal, Sr. DR
For Respondent: Mr. Amit Arora, CA &, Ms. Sudha Karnani, CA
Hearing: 31.08.2021Pronounced: 31.08.2021

ORDER PER G.S.PANNU, VP:

This appeal by the Department for the assessment year 2013-14 is directed against the order of learned CIT(A)-5, Delhi dated 08.05.2017.

2.

The learned counsel for the assessee’s A.R. vide email letter dated 20.08.2021 has requested for dismissal of the appeal filed by the Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed showing amount payable Nil issued by the PCIT, Delhi-7 on 16.06.2021.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for dismissal of the appeal.

5.

In the result, the appeal of the Department is dismissed having become infructuous.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 31st August, 2021.

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