ACIT, JAIPUR vs. CONSTRUCTIVE FINANCE PVT. LTD., JAIPUR
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal, subject to the condition that if the dispute is not resolved under the VSV Act, the Revenue can seek reinstitution of the appeal.
What were the facts?
The Revenue filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee expressed interest in resolving the pending issue through the Vivad se Vishwash Scheme (VSV) Act, 2020.
What were the issues?
Whether the appeal should be dismissed in light of the assessee's intention to resolve the dispute under the Vivad se Vishwash Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
This appeal is filed by the Revenue against the order dated 23/09/2014 passed by CIT(A)- Jaipur for Assessment Year 2009- 10.
Before us, the assessee has moved an application and submitted that the assessee is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 but the authorities have not yet granted Certificate in Form No. 3.
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of Revenue 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 Act, the Revenue shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the Revenue is dismissed.
In the result, appeal of the Revenue is dismissed.
Order is pronounced in the open court in presence of both the parties on this 09th Day of February, 2021.
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