ACIT, CENTRAL CIRCLE-30, NEW DELHI vs. CLITORIA VANIJYA PVT. LTD., DELHI

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ITA 5789/DEL/2017Status: DisposedITAT Delhi27 January 2021AY 2008-092 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 settled the dispute under the Vivad Se Vishwas Scheme and a certificate was filed. The Senior DR had no objection to the withdrawal of the appeal.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2008-09. The assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn as the dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI MAHAVIR PRASAD SHRI MAHAVIR PRASADSHRI SHRI

For Appellant: Ms. Nidhi Srivastava, CIT-DR
For Respondent: Ms. Akanksha Gupta, Advocate
Hearing: 27.01.2021

PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM : PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM

1.

This appeal by the Revenue for the assessment year 2008-09 is directed against the order of learned CIT(A)-30, New Delhi dated 9th June, 2017.

The learned counsel for the assessee, vide email dated 25th 2. January, 2021 has submitted that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. It was, accordingly prayed for withdrawal of the appeal filed by the Revenue.

2 ITA-5789/Del/2017

3.

Learned Senior DR has no objection.

4.

In view of the above, the appeal of the Revenue is dismissed as withdrawn, as having become infructuous.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn. Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 27th January, 2021.

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