M/S. SANDHAR TECHNOLOGIES LTD.,GURGAON vs. DCIT (LTU), NEW DELHI

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ITA 5906/DEL/2015Status: DisposedITAT Delhi27 January 2021AY 2011-123 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 acknowledged that the assessee has filed the necessary declaration under the Vivad se Vishwas Act. Consequently, the appeal was treated as dismissed for statistical purposes.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee subsequently opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for settlement under the Vivad se Vishwas Act.

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 Appellant: Ms. Soumya Singh, Adv
Hearing: 27.01.2021Pronounced: 27.01.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM:

This appeal is preferred by the assessee against order dated 31.08.2015 passed by the Learned Commissioner of Income Tax (Appeals)-22, New Delhi {CIT(A)} for Assessment Year 2011-12.

DCIT (LTU) vs. M/s Sandhar Technologies Ltd.

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 27th January, 2021.

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