DCIT, NEW DELHI vs. M/S VIDUR PROMOTERS & DEVELOPERS PVT. LTD., NEW DELHI

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ITA 3649/DEL/2016Status: DisposedITAT Delhi10 March 2021AY 2005-063 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 noted that the assessee had filed Form No. 3 under the Vivad Se Vishwas Act, 2020. As per Section 4(2) of the Act, appeals pending before the Tribunal are deemed to be withdrawn upon issuance of the certificate.

What were the facts?

The Revenue filed two appeals before the ITAT for assessment years 2004-05 and 2005-06. The assessee had settled the matters under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether appeals pending before the ITAT are deemed withdrawn if the assessee opts for settlement under the Vivad Se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI O.P. KANT & MS. SUCHITRA KAMBLE

For Appellant: Dr. Vasundhara Upmanyu, CIT(DR)
For Respondent: Shri Ajay Bhagwani, CA
Hearing: 10.03.2021Pronounced: 10.03.2021

ORDER PER O.P. KANT, AM:

These two appeals by the Revenue are directed against different orders dated 10.03.2016 and 16.03.2016 passed by learned Commissioner of Income Tax (Appeals)-30, New Delhi, pertaining to assessment years 2004-05 and 2005-06 respectively. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matters under the “Vivad Se Vishwas Scheme, 2020”. He, therefore, seeks permission to treat both the appeals as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. The assessee has also filed copies of Form No. 3 issued by the respective Principal Commissioner of Income Tax in both the captioned appeals, which are placed on record.

3.

We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeals. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4.

In view of the above, as the Form No. 3 has been issued in the cases of the assessee, both the appeals of the Revenue are deemed to be withdrawn. Hence, the appeals of the Revenue are dismissed as withdrawn. Order pronounced in the open court.

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