ADDI. CIT- SPECIAL RANGE-1, NEW DELHI vs. ADM AGRO INDUSTRIES LATUR AND VIZAG PVT. LTD., NEW DELHI

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ITA 6292/DEL/2019Status: DisposedITAT Delhi25 March 2021AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for dismissal of the appeal. The Revenue's appeal was dismissed based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal for assessment year 2016-17. The assessee requested dismissal of the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the Revenue should be dismissed when 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 BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 25.03.2021Pronounced: 25.03.2021

This appeal by the Revenue for the assessment year 2016-17 is directed against the order of learned CIT(A)-32, New Delhi.

2.

The Assessee’s A.R. vide his email dated 16.03.2021 has requested for dismissal of the appeal filed by the Department and stated 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for dismissal of the aforesaid appeal filed by the Revenue.

5.

In the result, the appeal of the Revenue is dismissed. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 25th March, 2021.

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