M/S TELECOMMUNICATIONS CONSULTANTS INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2492/DEL/2013Status: DisposedITAT Delhi22 March 2021AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals of both the assessee and the Revenue as withdrawn. This dismissal is subject to the condition that if the tax dispute is not resolved under the Vivad Se Vishwas Act, parties can seek reinstitution of the appeals.

What were the facts?

The assessee sought withdrawal of its appeals before the ITAT, having opted for the Vivad Se Vishwas scheme. The assessee had filed the necessary declaration and undertaking under the scheme.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. K. NARASIMHA CHARY

For Appellant: Shri Tarun Sharma, Adv
Hearing: 22/03/2021Pronounced: 22/03/2021

2 ORDER PER ANIL CHATURVEDI, AM : These six appeals by the assessee and Revenue are preferred against the order of the Commissioner of Income Tax (Appeals)-X, New Delhi dated 27.11.2012 pertaining to A.Y. 2007- 08, CIT(A)-XII, New Delhi dated 03.04.2012 pertaining to A.Y. 2008-09, CIT(A)-19, New Delhi dated 07.12.2012 & 13.03.2014 pertaining to A.Ys. 2004-05 & 2010-11.

2.

Before us, assessee has vide email dated 20th March, 2021 seeks withdrawal of appeal as it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and seeking for withdrawal of appeal.

3.

After considering the request made by the assessee, we dismiss the appeals of assessee as well as Revenue as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the parties shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. With these directions, all the appeals of the assessee as well as Revenue are dismissed as withdrawn.

3 In the result, all the appeals are dismissed. 4.

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