What did the Tribunal hold?

The Tribunal ordered that the appeals be consigned to record and treated as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeals.

The assessee filed two appeals before the ITAT for assessment year 2013-14. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020 and obtained Form No. 3.

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad Se Vishwas Scheme on the pending appeals before the Tribunal.

Media Matrix Enterprises Pvt… vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Sudeep Vijayan, Advocate

For Respondent: Shri Gaurav Dudeja, Sr. DR

Hearing: 11/02/2021

The Ld. Counsel for the assessee, filed an application seeking passing of appropriate order on the ground that the assessee has opted for Vivad Se Vishwas Scheme 2020 and has also obtained Form No.

3. Copy of Form No. 3 which has been filed by the assessee is placed on record. In view of the above, the captioned appeals are consigned to record and treated as dismissed.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

In view of the aforesaid, the appeals of the assessee are consigned to record and for statistical purposes are treated as dismissed.

MEDIA MATRIX ENTERPRISES PVT. LTD.,NEW DELHI vs. ITO, WARD- 16(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments