DCIT, NEW DELHI vs. M/S. G4S CORPORATE SERVICES (INDIA) PVT. LTD., NEW DELHI

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ITA 2086/DEL/2014Status: DisposedITAT Delhi05 February 2021AY 2010-112 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noted that the assessee had filed Form No. 3 under the Vivad Se Vishwas Act, which deems any pending appeal to be withdrawn. Therefore, the appeal filed by the Revenue was considered withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for the assessment year 2010-11. The assessee informed the tribunal that the matter had been settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT is deemed to be withdrawn upon the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(2) of 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 AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Gurmel Singh, Sr.DR
For Respondent: Ms. Ananya Kapoor, Adv
Hearing: 04.01.2021Pronounced: 05.02.2021

ORDER PER O.P. KANT, AM:

This appeal by the Revenue is directed against order dated 31.12.2013 passed by learned Commissioner of Income Tax (Appeals)-XV, New Delhi, pertaining to assessment year 2010-11. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020”. She, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on file.

3.

We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4.

In view of the above, as the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed as withdrawn. Order pronounced in the open court on 5th February, 2021.

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