ACIT, NEW DELHI vs. M/S. REED ELSEVIER INDIA (P) LTD., GURGAON

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ITA 1414/DEL/2017Status: DisposedITAT Delhi09 February 2021AY 2007-082 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 initiated settlement under the Vivad se Vishwas Scheme. Consequently, both appeals were treated as withdrawn and dismissed.

What were the facts?

The assessee and the Department filed cross-appeals before the ITAT. The assessee subsequently filed Form Nos. 1 and 2 under the Vivad se Vishwas Scheme, 2020, for settlement of the dispute.

What were the issues?

The primary issue was the pendency of the appeals before the Tribunal in light of the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I–1”: NEW DELHI

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Sushil Kumar, Adv.;
For Respondent: Shri Surender Pal [CIT] – DR;
Hearing: 09/02/2021Pronounced: 09/02/2021

Heard together (2 matters)

ITA No. 3229/Del/2013
ITA No. 1414/Del/2017

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

O R D E R PER AMIT SHUKLA, J. M.

1.

These cross appeals are filed by the assessee and the Department against the order dated 13.03.2013 of the Commissioner of Income Tax (Appeals)– XX, New Delhi for assessment year 2007-08.

2.

At the time of hearing the ld. Authorized Representative submitted before us a letter dated 08th February, 2021 stating that assessee has already filed Form Nos. 1 and 2 for settlement of the dispute under Vivad se Vishwas Scheme, 2020. Form No. 3 is yet to be received. 3. The ld. DR agreed that in the above circumstances both the appeals may be treated as withdrawn. 4. We have carefully considered the letter dated 08.02.2021 of the learned AR and note that assessee has already filed Form Nos. 1 and 2 under Vivad se Vishwas Scheme, 2020. Therefore, both the appeals of the assessee and the Page | 1 Revenue are treated as withdrawn and hence dismissed with liberty that in case Form No. 3 is not issued by the authority, the parties have a right to file an application for recall of this order. 5. In view of this both the appeals of the assessee and the Revenue are treated as withdrawn and hence dismissed.

Order pronounced in the open court on : 09/02/2021.

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