M/S MAZA MERCHANDISE P. LTD.,FARIDABAD vs. DCIT, FARIDABAD

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ITA 6259/DEL/2015Status: DisposedITAT Delhi10 February 2021AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to consign the appeal to records and treat it as dismissed. This is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal for Assessment Year 2008-09. The assessee subsequently requested the withdrawal of the appeal, having opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn and dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Act. The conditionality of the dismissal based on the success of the settlement.

Which sections of the Income-tax Act were involved?

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

Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER PER G.S.PANNU, VP: This appeal by the assessee for the Assessment Year 2008-09 is directed against the order of Learned CIT(A), Faridabad dated 12.10.2015.

2.

The learned counsel for the assessee vide email letter dated 05.02.2021 has requested for withdrawal of the appeal 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 Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘the Act’)

M/s. Maza Merchandise P. Ltd. Vs. DCIT

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