ANAND PRAKASH CHARITABLE EDUCATION TRUST SOCIETY,NEW DELHI vs. ITO(EXEMPTION), WARD-1(1), NEW DELHI

PDF · subscribers
ITA 3691/DEL/2018Status: DisposedITAT Delhi11 September 2020AY 2012-132 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 appeal to records and treated it 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 for the assessment year 2012-13 under The Direct Tax Vivad se Vishwas Act, 2020. A declaration was filed as per Section 4 of the Act.

What were the issues?

The primary issue was the assessee's settlement of tax arrears under the Vivad se Vishwas Act and its impact on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘FRIDAY-A’ : NEW DELHI

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

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 11.09.2020Pronounced: 11.09.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-40, Delhi dated 13.02.2018.

2.

The Ld. Counsel for the assessee has submitted that the assessee has opted to settle the dispute relating to the tax 2 ITA-3691/Del/2018 arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee.

3.

Considering the aforesaid situation, the captioned appeal is 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.

More judgments on Section 4

All 1,145 judgments and leading authorities on Section 4 →

Recent GST High Court judgments

Search GST case law →