ADDI. CIT SPECIAL RANGE-5, NEW DELHI vs. KUSHAL INFRAPROJECT INDUSTRIES INDIA LTD., NEW DELHI

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ITA 5749/DEL/2019Status: DisposedITAT Delhi16 July 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for dismissal of the Revenue's appeal. The Vivad Se Vishwas Scheme certificate showed the amount payable as NIL.

What were the facts?

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

What were the issues?

Whether the Revenue's appeal should be dismissed due to the assessee opting for 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 ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

ORDER PER G.S. PANNU, VP :

This appeal by the revenue for the assessment year 2013-14 is directed against the order of learned CIT(A)-5, New Delhi dated 29.03.2019.

2.

The learned counsel for the assessee, vide his letter dated 05.07.2021, received by email’, has requested for dismissal of the appeal filed by the Revenue and stated that the assessee has opted to settle the dispute relating

2 ITA-5749/Del/2019 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-4 on 10.02.2021.

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 of the Revenue.

5.

In the result, the appeal of the revenue is dismissed.

Above decision was announced on conclusion of Virtual Hearing on 16th July, 2021 in presence of both the parties.

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