M/S. MAKINO AUTO INDUSTRIES,NEW DELHI vs. JCIT, NEW DELHI

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ITA 2296/DEL/2016Status: DisposedITAT Delhi28 January 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee, Makino Auto Industries, filed an appeal against an order for Assessment Year 2011-12. The assessee later opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's eligibility and decision to settle the tax dispute under the Vivad se Vishwas Act, leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Respondent: DR 28.01.2021
Pronounced: 28.01.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM:

This appeal is preferred by the assessee against order dated 03.02.2016 passed by the Learned Commissioner of Income Tax (Appeals)-19, New Delhi {CIT(A)} for Assessment Year 2011-12.

Makino Auto Industries vs. JCIT 2.0 The Ld. Authorized Representative (AR) submits 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. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has prayed for withdrawal of the appeal. It has been submitted that From-III has been received.

3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 28th January, 2021.

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