DCIT, NEW DELHI vs. M/S. TIGER SONS GLASS INDUSTRIES PVT. LTD., NEW DELHI

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ITA 3261/DEL/2017Status: DisposedITAT Delhi07 July 2021AY 2012-132 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 received Form No. 3 under the Vivad Se Vishwas Act. Consequently, the appeal was deemed to be withdrawn as per Section 4(2) of the Act.

What were the facts?

The Revenue filed an appeal against the assessee's assessment order. The assessee subsequently settled the matter under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT is deemed to be withdrawn upon the assessee opting for and receiving certification under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 4(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI O.P. KANT & SHRI KULDIP SINGH

Hearing: 07.07.2021Pronounced: 07.07.2021

ORDER PER O.P. KANT, AM:

This appeal by the Revenue is directed against order dated 09.01.2017 passed by learned Commissioner of Income Tax (Appeals)-13, New Delhi, for assessment year 2012-13. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been received by the assessee. He, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.

3.

We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4.

In view of the above, as the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed as withdrawn. Order pronounced in the open court.

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