ADDL.CIT, SPECIAL RANGE-5, NEW DELHI vs. KOHINOOR SPECIALTY FOOD INDIA P.LTD, GURGAON

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ITA 1810/DEL/2018Status: DisposedITAT Delhi30 April 2021AY 2013-142 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 consequently dismissed.

What were the facts?

The Revenue filed appeals against the assessee for multiple assessment years. The assessee requested the dismissal of these appeals as they had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the Revenue's appeals should be dismissed due to 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 “B” BENCH: NEW DELHI

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

For Appellant: Ms. Saloni Shital, AR
Hearing: 30.04.2021Pronounced: 30.04.2021

PER G.S. PANNU, VP : These appeals filed by the Revenue for the assessment years 2012- 13 to 2015-16 are directed against the separate orders of learned CIT(A)- 36, New Delhi dated 15.12.2017, 15.12.2017, 29.06.2018 and 29.06.2018 respectively.

2.

The assessee, vide its letter dated 19.04.2021, received through email, has requested for dismissal of the appeals filed by Department 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. The applicant has also filed copies of Form No.3 dated 22.03.2021

1.

2 issued by PCIT, Delhi-110004 evidencing that no amount is payable by the applicant in respect of all the captioned appeals.

3.

Learned Senior DR has no objection.

4.

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

5.

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

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 30th April, 2021.

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