ADDL. CIT, NEW DELHI vs. M/S. TURNER GENERAL ENTERTAINMENT NETWORK INDIA PVT. LTD., NEW DELHI

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ITA 1772/DEL/2017Status: DisposedITAT Delhi25 January 2021AY 2009-103 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 appeals were consigned to records and treated as dismissed, subject to a caveat.

What were the facts?

The Revenue preferred appeals against the orders of the CIT(A) for assessment years 2008-09 and 2009-10. The assessee opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as the assessee has opted for settlement under the Vivad se Vishwas Act, 2020.

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 ‘F’: NEW DELHI

For Appellant: Smt. Sushma Singh, CIT- DR
Hearing: 25.01.2021Pronounced: 25.01.2021

ORDER PER BENCH: Both the appeals have been preferred by the Revenue against the separate orders dated 26.10.2015 & 16.12.2016 passed by the Learned Commissioner of Income Tax (Appeals)-14 & 33,

New Delhi {CIT(A)} for Assessment Years: 2008-09 & 2009-10.

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 appeals.

3.0 Considering the aforesaid situation, the captioned appeals are consigned to the records and treated as dismissed.

4.0 However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years are not ultimately resolved in terms of the aforestated Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The appellant (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.0 In view of the aforesaid, the appeals are consigned to the records and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 25th January, 2021.

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