THE HINDUSTAN TIMES LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 6582/DEL/2013Status: DisposedITAT Delhi11 November 2020AY 1997-983 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 assessee has filed a declaration under the Vivad se Vishwas Act. If the settlement fails for technical reasons, the assessee can approach the Tribunal for restoration of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 1997-98. The assessee decided to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Rohit Jain, Adv, Shri Deepesh Jain, CA
Hearing: 11.11.2020Pronounced: 11.11.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A) – 19, New Delhi dated 26.08.2013 pertaining to Assessment Year 1997-98.

2.

At the very outset, ld. counsel for the assessee stated that the assessee has decided to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has, accordingly, filed declaration in Form Nos. 1 and 2 dated 30.07.2020.

3.

However, if for some technical reason the dispute could not be settled under the Vivad se Vishwas Scheme, then the assessee is at liberty to approach the Tribunal for restoration of the appeal.

5.

In the result, the appeal of the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 11.11.2020.

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