KELLY SERVICES INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 96/DEL/2017Status: DisposedITAT Delhi15 March 2021AY 2011-122 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 consigned the appeals to records and treated them as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT, having opted to settle tax arrears under the Vivad Se Vishwas Act, 2020. The assessee's Authorized Representative informed the Tribunal of this decision.

What were the issues?

Whether the appeals should be dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Act. The conditionality of the dismissal was also considered.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Respondent: Ms. Aashna Paul, CIT(DR)
Hearing: 15.03.2021Pronounced: 15.03.2021

ORDER PER K.N. CHARY, JM : These appeals by the assessee for the assessment years 2011-12 & 2012-13 are directed against a common order of Learned CIT(A)-5, Delhi dated 19.10.2016.

2.

None appeared on behalf of the assessee at the time of hearing before us. The assessee’s A.R. vide his letter dated 15.03.2021, has intimated the Tribunal that the assessee has opted to settle the dispute 2 relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeals.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

However, the aforesaid is 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 appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

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