ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

PDF · subscribers
ITA 3512/DEL/2014Status: DisposedITAT Delhi10 February 2021AY 2010-113 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 dismissal of the Revenue's appeals due to the settlement under the Vivad Se Vishwas Scheme. The Assessee's cross-objection was dismissed as infructuous.

What were the facts?

The Revenue filed appeals for multiple assessment years. The Assessee requested dismissal of these appeals as they had opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed in light of the Assessee opting for 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 ‘C’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

Heard together (2 matters)

ITA NO. 3505/DEL/2014
CO NO. 82/DEL/2015

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

2 3509, 3511, 3512 & 4049/Del/2014 & CO NO. 82/DEL/2015 (IN ITA NO. 3505/DEL/2014) Appellant by : None Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 ORDER PER G.S. PANNU, VP : These appeals by the Revenue for the assessment years 2003-04, 2007-08, 2009-10, 2010-11 & 2011-12 are directed against the separate orders of Learned CIT(A)-IX, New Delhi. The Assessee has also filed the cross objection in Revenue’s Appeal No. 3505/Del/2014 (AY 2003-04).

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his common email dated 29.1.2021 has requested for dismissal of the appeals filed by the Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 in all the appeals.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for dismissal of the aforesaid appeals filed by the Revenue.

5.

In the result, all the 05 appeals of the Revenue are dismissed.

Recent GST High Court judgments

Search GST case law →