ACIT, CIRCLE- 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., NEW DELHI

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ITA 498/DEL/2018Status: DisposedITAT Delhi02 March 2021AY 2011-123 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. Therefore, as per Section 4(2) of the Act, the appeal is deemed to have been withdrawn.

What were the facts?

The revenue filed an appeal against an order of the CIT(A). The assessee settled the matter under the Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought to treat the appeal as withdrawn.

What were the issues?

Whether an appeal pending before the ITAT is deemed to be withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme and obtaining a certificate.

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: ‘A’ NEW DELHI

Before: SHRI KULBHARAT & SHRI O.P. KANT

Hearing: 24.02.2021Pronounced: 02.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-2, New Delhi, dated 01.09.2017 passed for assessment year 2011-12. 2. 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 He, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.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 file.

3.

We have heard learned DR 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disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”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 on 2nd March, 2021.

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