DCIT, NAJIBABAD vs. M/S. DHARA MOTOR FINANCE LTD., BIJNOR

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ITA 5122/DEL/2015Status: DisposedITAT Delhi15 June 2021AY 2011-123 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 settled the dispute under the Vivad Se Vishwas Scheme and paid the disputed taxes. Consequently, the appeal filed by the Revenue was treated as withdrawn.

What were the facts?

The Revenue filed an appeal against the assessee's assessment year 2012-13 order. The assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and paid the disputed tax.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri V. Raja Kumar, Advocate
For Respondent: Ms Anima, Sr. DR
Hearing: 15.06.2021Pronounced: 15.06.2021

(Appellant) (Respondent) Assessee by : Shri V. Raja Kumar, Advocate Revenue by : Ms Anima, Sr. DR Date of Hearing : 15.06.2021 Date of Pronouncement : 15.06.2021 ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 14.05.2015 of the PCIT (OSD)/(A), Moradabad, relating to the assessment year 2012-13.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal by the Revenue on the ground 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. The assessee has also obtained Form No.3 and has paid the disputed tax. The assessee also filed the challan evidencing payment of tax for Rs.43,82,941/-. It is accordingly requested in the application that the Revenue may be directed to withdraw its appeal.

3.

We have heard both the parties. The assessee in the instant case has opted for settlement of the tax dispute under the Vivad Se Vishwas Scheme Scheme, 2020. It has already paid the disputed taxes after obtaining Form 3. Copy of challan is placed on record. Under these circumstances the appeal filed by the Revenue is treated as withdrawn. However, in future if the Revenue finds any infirmity, it is at liberty to move application for restoration of the appeal and the Tribunal shall consider the same as per law.

4.

In the result, the appeal filed by the Revenue is dismissed as “withdrawn.”

The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 17th June, 2021.

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