Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
PER BENCH:
These appeals have been preferred by the assessee against
the separate orders dated 16.12.2016, 19.01.2018 & 07.11.2016
passed by the Learned Commissioner of Income Tax (Appeals)-33 &
9, New Delhi {CIT(A)} for Assessment Years: 2009-10 to 2012-13.
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 years 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.
3.0 Considering the aforesaid situation, the captioned appeals
are consigned to the records and treated as dismissed.
3 ITA Nos.737 & Ors /Del/2017 & Ors. M/s Turner General Entertainment Networks India Pvt. Ltd. vs. ACIT & DCIT
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
appellant (i.e., the assessee) shall be at liberty to approach the
Tribunal for reinstitution of the appeals and the Tribunal shall
consider such applications appropriately as per law. The
respondent (i.e., the Revenue) has no objection with regard to the
aforesaid caveat.
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.
Sd/- Sd/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/01/2021 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI