DCIT, NEW DELHI vs. M/S. AEGIS BPO SERVICES LTD., NEW DELHI

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ITA 3721/DEL/2015Status: DisposedITAT Delhi02 February 2021AY 2007-083 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The Tribunal dismissed the captioned appeals as withdrawn based on the assessee's concession to resolve the dispute under the Vivad Se Vishwas Scheme. Liberty was granted to revive the appeals if the dispute could not be settled for technical reasons.

What were the facts?

The assessee and revenue filed appeals against various assessment year orders. During the hearing, it was brought to the Tribunal's notice that the assessee had filed applications under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the pendency of appeals before the Tribunal when the assessee opted for dispute resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 02/02/2021Pronounced: 02/02/2021

PER N. K. BILLAIYA, AM:

1.

The captioned appeals by the assessee and the revenue preferred against the orders for A.Y.2005-06 to 2009-10 respectively.

2.

At the time of hearing of the captioned appeals it was brought to our notice that the assessee has filed applications seeking resolution of pending dispute as per Vivad Se Vishwas Act, 2020. Copies of the declaration placed on record.

3.

On such concession the captioned appeals are dismissed as withdrawn. However, liberty is given to the appellants to approach the Tribunal for the revival of the appeals if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

Decision announced in the open court in the presence of both the representatives on 02.02.2021.

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