ITO, NEW DELHI vs. M/S. SDG SOFTWARE INDIA PVT. LTD., NEW DELHI

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ITA 3392/DEL/2016Status: DisposedITAT Delhi15 April 2021AY 2009-102 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 accepted the assessee's request for withdrawal of the appeals. The appeals filed by the Revenue were dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed appeals for assessment years 2009-10 to 2012-13. The assessee requested dismissal of these appeals as they opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the appeals filed by the Revenue should be dismissed as the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP : These appeals filed by the Revenue for the assessment year 2009- 10 to 2012-13 are directed against the separate orders of learned CIT(A)- 44, New Delhi dated 28.01.2016, 12.04.2016, 08.08.2016 & 26.09.2018 respectively.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide its letter dated 12.04.2021, 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 4585/Del/2016 and 54/Del/2017; and, in copy of Form No.4 and challan dated 30.03.2021 evidencing payment of Rs.83,08,235/- has been filed.

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 on 15th April, 2021.

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