ACIT, NEW DELHI vs. M/S AABOTT COLD STORAGE PVT. LTD., NEW DELHI

PDF · subscribers
ITA 6204/DEL/2016Status: DisposedITAT Delhi14 December 2020AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the assessee for multiple assessment years. The assessee opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI SHRI

For Appellant: Shri R.K. Kapoor, CA
For Respondent: Shri Jagdish Singh, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the Revenue for the assessment years 2009-10 to 2014-15 are directed against the order of learned CIT(A)-27, New Delhi dated 19th September, 2016.

1.

The learned counsel for the assessee, vide email dated 8th 2. December, 2020 has submitted 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. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed. It was, accordingly prayed for withdrawal of the appeals filed by the Revenue.

3.

Learned Senior DR has no objection.

2 ITA-6204 to 6209/Del/2016

4.

In view of the above, the appeals of the Revenue are dismissed as withdrawn, as having become infructuous.

5.

In the result, the appeals of the Revenue are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 14th December, 2020.

Recent GST High Court judgments

Search GST case law →