ELECTROVIDRO S.A.,NEW DELHI vs. ADIT, NEW DELHI

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ITA 395/DEL/2013Status: DisposedITAT Delhi14 December 2020AY 2009-103 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 allowed the withdrawal of the appeals as the assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The appeals were consigned to records and treated as dismissed, subject to a caveat.

What were the facts?

The assessee filed appeals against assessment orders for AY 2009-10 and 2011-12. During the hearing, the assessee sought to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(1),Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Ms Aditi Gupta, CA
For Respondent: Shri Sandeep Kumar, Sr. DR
Hearing: 14.12.2020Pronounced: 14.12.2020

ORDER

PER R.K. PANDA, AM:

1.

The above two appeals filed by the assessee are directed against the order passed u/s 144C(1)/143(3) of the IT Act, 1961 for assessment years 2009-10 and 2011-12, respectively. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2.

The ld. Counsel for the assessee, at the time of hearing, filed an application seeking withdrawal of the appeals filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020.

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 years is not ultimately resolved in terms of the aforesaid Scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. 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.

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