DLF COMMERCIAL DEVELOPERS LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3446/DEL/2017Status: DisposedITAT Delhi23 February 2021AY 2012-132 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The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee subsequently opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declaration and undertaking.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. KULDIP SINGH

For Appellant: Shri Satyajeet Goel, C.A
For Respondent: Shri Sampoornanand Seth, Sr. D.R
Hearing: 23/02/2021Pronounced: 23/02/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2012-13 M/s. DLF Commercial Vs. DCIT Developers Ltd., Central – 7(1) 9th Floor, DLF Centre, New Delhi Sansad Marg, New Dehi-110001 PAN : AABCD 4619 C (APPELLANT) (RESPONDENT) Assessee by Shri Satyajeet Goel, C.A. Revenue by Shri Sampoornanand Seth, Sr. D.R. Date of hearing: 23/02/2021 Date of Pronouncement: 23/02/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 13.03.2017 of the Commissioner of Income Tax (Appeals)-3, Delhi relating to Assessment Year 2012-13.

2.

Before us, assessee has moved an application dated 22.02.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

DLF Commercial Developers Ltd.. vs. DCIT A.Y. 2012-13 2 1) and undertaking (Form-2) Scheme and seeking for withdrawal of appeal to which Learned DR has not objected.

3.

After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 23.02.2021, immediately after conclusion of the hearing of the matter in virtual mode.

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