ACIT, SPECIAL RANG-2, NEW DELHI vs. CLIXXO BROADBAND PVT. LTD., DELHI

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ITA 4471/DEL/2017Status: DisposedITAT Delhi13 January 2021AY 2011-122 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 noted that the assessee had obtained Form No. 3 under the Vivad Se Vishwas Act, 2020. As per Section 4(2) of the Act, appeals pending before the Tribunal are deemed to be withdrawn upon issuance of the certificate.

What were the facts?

The Revenue filed two appeals before the ITAT for assessment years 2010-11 and 2011-12. The assessee had settled the matter under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether appeals pending before the ITAT are deemed withdrawn upon the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Ms. Nidhi Srivastava, CIT(DR)
For Respondent: Shri Tarun Kumar, Adv
Hearing: 13.01.2021Pronounced: 13.01.2021

ORDER PER O.P. KANT, AM:

These two appeals by the Revenue are directed against the common order dated 31.03.2017 passed by learned Commissioner of Income Tax (Appeals)-2, New Delhi, for assessment years 2010-11 and 2011-12. 2. We have heard learned Representative of both the parties through Video Conferencing. 3. Learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been issued in favour of the assessee. He, therefore, seeks permission to treat both the appeals as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.

4.

We have perused the Form No. 3 issued by Income-tax Department with reference to present appeals. The Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4. In view of the above, as the Form No. 3 have been issued in the case of the assessee, both the appeals of the Revenue are deemed to be withdrawn. Hence, both the appeals are dismissed as withdrawn. Order pronounced in the open Court.

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