JCIT (OSD), CIRCLE- 12(2), NEW DELHI vs. INNODATA INDIA PVT. LTD. (EARLIER KNOWN AS M/S. INNODATA ISOGEN PVT. LTD.), NEW DELHI

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ITA 4344/DEL/2019Status: DisposedITAT Delhi17 March 2021AY 2008-093 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 accepted the assessee's request for withdrawal of the appeal and cross-objection. The dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal and the assessee filed a cross-objection for assessment year 2008-09. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal and cross-objection should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax 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. NARASIMHA CHARY

For Appellant: Ms. Lalitha Krishnamurthy, Advocate
For Respondent: DR Assessee by :, Ms. Lalitha Krishnamurthy, Advocate
Hearing: 17.03.2021Pronounced: 17.03.2021

Heard together (2 matters)

CO. No.138/Del/2019
ITA No.4344/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S. PANNU, VP :

This appeal by the Revenue and Cross Objection by the assessee for the assessment year 2008-09 are directed against the order of learned CIT(A)-44, New Delhi, dated 11.03.2015.

2.

The learned counsel for the assessee, vide its letter, received through email, dated 11.03.2021, has requested for withdrawal of the appeal filed by the Revenue and Cross objection filed by the assessee 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.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee.

5.

In the result, the appeal of the Revenue is dismissed and Cross objection filed by the assessee is also dismissed as withdrawn.

Above decision was announced in the open court in the presence of both the parties on conclusion of Virtual Hearing on 17th March, 2021.

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