ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. G4S CASH SOLUTIONS (INDIA) PVT. LTD., NEW DELHI

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ITA 2584/DEL/2018Status: DisposedITAT Delhi06 July 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal consigned the appeals to records and treated them as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeals.

What were the facts?

The Department preferred appeals against the CIT(A) order for AYs 2013-14 & 2014-15. The assessee opted to settle tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed in light of the assessee opting for settlement under the Vivad se Vishwas Act, and the conditions for potential reinstitution.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

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

Hearing: 06.07.2021Pronounced: 06.07.2021

against the common order dated 22.01.2018 passed by the Learned Commissioner of Income Tax (Appeals)-35, New Delhi

{CIT(A)} for Assessment Years 2013-14 & 2014-15.

2.0 The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has prayed for withdrawal of the appeals.

3.0 Considering the aforesaid situation, the captioned appeals are consigned to the records and treated as dismissed.

4.0 However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years are not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeals are consigned to the records and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 6th July, 2021.

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