INFOTEL TELECOM INFRASTRUCTURE PVT LTD,NEW DELHI vs. DCIT CIRCLE-12(1), NEW DELHI

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ITA 3879/DEL/2019Status: DisposedITAT Delhi30 December 2020AY 2013-143 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 consigned the appeals to records and treated them as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.

What were the facts?

The assessee opted to settle tax arrears under the Vivad Se Vishwas Act, 2020, and requested withdrawal of their appeal. The Revenue had no objection to this request.

What were the issues?

Whether an appeal should be dismissed when the assessee opts for settlement 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 ‘C’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Appellant: Shri Sudeep Vijayan, Advocate
For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 30.12.2020Pronounced: 30.12.2020

Heard together (2 matters)

ITA No. 3880/Del/2019
ITA 3879/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee and by the Revenue are directed against the order of learned Commissioner of Income Tax(A)-4, New Delhi dated 26.02.2019 and pertains to assessment year 2015-16.

ITA 3880/D/2019, 3466/D/19, 3879/D/19

2.

The learned counsel for the assessee, vide letter dated 29.12.2020, has intimated the Tribunal 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 Act, 2020 (in short ‘the Act') and requested for withdrawal of the said appeal.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

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 aforestated Act, the appellant (i.e., 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 respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeals are consigned to record and, for statistical purposes, are treated as dismissed.

ITA 3880/D/2019, 3466/D/19, 3879/D/19

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 30th December, 2020.

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