ACIT, CC- 15, NEW DELHI vs. ALLIED STRIPS LTD., NEW DELHI

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ITA 4355/DEL/2017Status: DisposedITAT Delhi15 June 2021AY 2013-142 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 the assessee's settlement under the Vivad se Vishwas Act. The Revenue's counsel conceded to dismiss the appeals as withdrawn.

What were the facts?

The Revenue filed two appeals against the orders of the CIT(A) for AYs 2012-13 and 2013-14. The assessee informed the tribunal that it had opted for settlement under the Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the pendency of the appeals in light of the assessee's settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI AMIT SHUKLA

Hearing: 15.06.2021

सुनवाईक�तारीख/ Date of hearing: 15.06.2021 15.06.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER N.K. BILLAIYA, A.M. 1. These are two appeals by the Revenue preferred against two separate orders of the Ld. CIT(A)-25, Delhi dated 30.03.2017 pertaining to AY 2012-13 and 2013-14. 2. At the very outset, the assessee vide letter dated 14.06.2021 brought to our notice that the assessee company has opted for settlement of pending dispute under the Vivad se Vishwas Act,

I.T.A.Nos.4354 & 4355/Del/2017/A.Ys.2012-13 & 2013-14 2020. It has also been brought to our notice that Form 4 has been issued by the Revenue on 16.02.2021 copy of the same has been placed on record.

3.

Noting the contents the DR fairly conceded to dismiss these appeals as withdrawn.

4.

In the result, both the appeals are, accordingly, dismissed as withdrawn.

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