DCIT, CENTRAL CIRCLE, KARNAL vs. HANUMAN PARSHAD KEDIA, BHIWANI

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ITA 7728/DEL/2017Status: DisposedITAT Delhi16 November 2020AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request to settle the dispute under the Vivad Se Vishwas Scheme. Consequently, the assessee's cross-objection was dismissed as withdrawn, and the Revenue's appeal was rendered infructuous and dismissed.

What were the facts?

The Revenue filed an appeal and the assessee filed a cross-objection before the ITAT for assessment year 2014-15. The assessee informed the tribunal that they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the settlement of tax arrears under the Vivad Se Vishwas Scheme, which led to the dismissal of the pending appeal and cross-objection.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

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

For Appellant: Shri V. Raja Kumar, Advocate
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 16.11.2020Pronounced: 16.11.2020

Heard together (2 matters)

ITA No. 7728 /Del/2017
C.O. No. 32/Del/2018

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

PER G.S. PANNU, VICE PRESIDENT

1.

The captioned appeal by the Revenue and cross- objection by the assessee arise from an order of learned CIT(A)-3, Gurgaon dated 31.10.2017 and pertain to assessment year 2014-15.

ITA 7728 & CO 32

2.

The learned counsel for the assessee, vide email dated 29th October, 2020 and letter dated 05.11.2020 has stated 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. Accordingly, the captioned proceedings are liable to be disposed of.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee and dismiss the cross objection of the assessee as withdrawn; and, consequently, the appeal of the Revenue also becomes infructuous and is dismissed.

5.

In the result, for statistical purposes, the appeal of the Revenue as well as Cross- objection of the assessee stand dismissed.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 16th November, 2020.

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