ACIT, CC- 13, NEW DELHI vs. ANU INDUSTRIES LTD., GURGAON

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ITA 6632/DEL/2017Status: DisposedITAT Delhi30 April 2021AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals filed by the Revenue were dismissed based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed appeals against the assessee for multiple assessment years. The assessee, however, opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeals should be dismissed in light of the assessee opting for settlement under 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 ‘B’: NEW DELHI

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

Hearing: 30.04.2021Pronounced: 30.04.2021

ORDER PER G.S. PANNU, VP :

These appeals by the Revenue are directed against the order of learned CIT(A)-XXVI, all dated 25.08.2017, New Delhi, for Assessment Years 2008-09, 2010-11 & 2012-13 respectively. .

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 23.04.2021, has requested for withdrawal of the appeals filed by the Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 in all the appeals. The applications has also placed on record, the copies of challan evidencing payment of sums determined as per Form No.3 and the respective Form No.4 have also been placed on record.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for dismissal of appeals.

5.

In the result, the appeals of the Revenue are dismissed.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 30th April, 2021.

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