U S FOODS PVT. LTD.,AMROHA vs. JCIT, RANGE- 1, MORADABAD

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ITA 5925/DEL/2017Status: DisposedITAT Delhi24 February 2021AY 2013-143 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 and received Form-III. Therefore, the appeal was consigned to records.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee subsequently opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the settlement of tax arrears under the Vivad se Vishwas Act, leading to the dismissal 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 ‘F’: NEW DELHI

Hearing: 24.02.2021Pronounced: 24.02.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 12.07.2017 passed by the Learned Commissioner of Income Tax (Appeals)-Moradabad {CIT(A)} for Assessment Year 2013-14.

U.S. Foods Pvt. Ltd. vs. Jt.CIT 2.0 Through a written communication, the Ld. Authorized Representative (AR) has submitted 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 and that Form-III has also 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 24th February, 2021.

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