ACIT, NEW DELHI vs. M/S. DILIGENT DEVELOPERS PVT. LTD., NEW DELHI

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ITA 3650/DEL/2016Status: DisposedITAT Delhi10 March 2021AY 2004-052 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 settled the dispute under the Vivad se Vishwas Scheme and a certificate was issued. Consequently, the appeal was deemed to be withdrawn as per the provisions of the Act.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for assessment year 2004-05. The assessee had settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT is deemed to be withdrawn upon the assessee opting for and obtaining a certificate under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020

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:

The present appeal by Revenue is directed against order dated 10.03.2016 passed by learned Commissioner of Income Tax (Appeals)-30, New Delhi, pertaining to assessment year 2004-05. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020”. He, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is 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 appeal. 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 case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed as withdrawn. Order pronounced in the open court.

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