What did the Tribunal hold?

The Tribunal accepted the assessee's request for dismissal of the appeal. The Revenue's appeal was accordingly dismissed.

The Revenue filed an appeal before the ITAT for assessment year 2014-15. The assessee, however, opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed in light of the assessee opting for settlement under the Vivad Se Vishwas Scheme.

ACIT vs Ball Beverage Package (India)… | ITAT Delhi 2021

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

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

Hearing: 12.03.2021Pronounced: 12.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the revenue for the assessment year 2014-15 is directed against the order of learned CIT(A)-38, New Delhi, dated 11.09.2017.

None appeared on behalf of the assessee at the time of virtual hearing.

The assessee, vide its letter dated 05.03.2021, received by email, has 2 ITA-422/Del/2018 requested for dismissal of the appeal filed by Revenue 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.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for dismissal of the captioned appeal.

In the result, the appeal of the Revenue is dismissed.

Above decision was announced on conclusion of Virtual Hearing on 12th March, 2021.

ACIT, CIRCLE- 4(1), NEW DELHI vs. BALL BEVERAGE PACKAGE (INDIA) PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments