THE ASSOCIATED PRESS LTD.,GURGAON vs. ADIT, NEW DELHI

PDF · subscribers
ITA 642/DEL/2014Status: DisposedITAT Delhi11 January 2021AY 2006-073 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The Tribunal dismissed the appeals as withdrawn by the assessee. The dismissal was with liberty to restore the appeals if the dispute is not settled as per the scheme.

What were the facts?

The assessee filed appeals before the ITAT for multiple assessment years. The assessee subsequently opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the settlement of tax disputes under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & SHRI KULDIP SINGH

For Appellant: Ms. Ananya Kapoor, Advocate
For Respondent: Shri Prabha Kant, CIT DR
Hearing: 11.01.2021

Date of Hearing : 11.01.2021 Date of Order : 11.01.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : referred to as ‘the assessee’), by filing the present appeals, sought to set aside the impugned order both dated 31.10.2013 passed by Ld. Commissioner of Income-tax (Appeals)-XXV, New Delhi qua the assessment years 2005-06 & 2006-07 and orders dated 23.09.2011, 27.09.2010 & 27.09.2010 passed by the Assessing Officer (AO) in consonance with the orders passed by the ld. DRP/TPO under section 143 (3) read with section 144C of the Income-tax Act, 1961 (for short ‘the Act’) qua the assessment years 2002-03, 2003-04 & 2004-05 respectively.

2.

Ld. Counsel for the assessee filed an application seeking withdrawal of the appeals on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed necessary Forms 1 & 2 with the Tax Department which were accepted and processed by the designated authority vide Form 3 and the same is also filed.

3.

Keeping in view the aforesaid facts, present appeals are hereby dismissed with liberty to get it restored by the assessee in objection with regard to the aforesaid caveat. Consequently, the present appeals are dismissed. Order pronounced in open court on this 11th day of January, 2021 after the conclusion of the virtual hearing.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Latest GST High Court judgments

Search GST case law →