REEBOK INDIA COMPANY,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI
What did the Tribunal hold?
The Tribunal treated the assessee's appeal as dismissed, subject to the condition that it could be reinstituted if the Vivad Se Vishwas settlement was not resolved. The Revenue's appeal was also consigned to record and treated as dismissed for statistical purposes.
What were the facts?
The assessee opted to settle tax arrears under the Vivad Se Vishwas Act, 2020, and requested withdrawal of its appeal. The Revenue stated that it would seek withdrawal of its appeal only if the assessee made payment subsequent to the Vivad Se Vishwas processing.
What were the issues?
Whether the assessee's appeal should be dismissed due to opting for settlement under the Vivad Se Vishwas Act. The status of the Revenue's appeal in light of the Vivad Se Vishwas scheme.
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 ‘ I-2’ NEW DLEHI
Before: SHRI ANIL CHATURVEDI & SHRI K. NARASIMHA CHARY
PER ANIL CHATURVEDI, AM: These are cross appeals by the assessee and Revenue for assessment year 2012-13, against the order of learned Commissioner of Income-tax (Appeals)-44, New Delhi (CIT(A)) dated 10.10.2017.
Learned Counsel for the assessee, vide letter dated 8th January, 2. 2021, has intimated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Act, 2020 (in short ‘the Act’) for the assessment year under consideration and requested for withdrawal of its appeal.
Considering the aforesaid situation, the captioned appeal of the assessee is consigned to records and treated as dismissed.
However, the aforesaid is 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 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. The Revenue has no objection with regard to the aforesaid caveat.
So far as the appeal of Revenue is concerned, as submitted by ld. DR, the standing instructions are that it is only if the assessee makes payment subsequent to the processing of the case under Vivad Se Vishwas Tak Scheme,2020, the Revenue will seek withdrawal of the case. In view of this, we make it clear that in case any objection arises in issuance of Form 3 or in assessee making any payment subsequent thereto, the Revenue shall be at liberty to approach the Court.
5. In view of the aforesaid, both the appeals of assessee and Revenue are consigned to record and, for statistical purposes, are treated as dismissed.
Order was announced on conclusion of Virtual Hearing in the presence of both the parties on 11th January, 2021.
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