TRIDENT INFORMATION SYSTEMS PVT. LTD.,NEW DELHI vs. ACIT, CPC- TDS, GHAZIABAD

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ITA 5442/DEL/2018Status: DisposedITAT Delhi24 August 2020AY 2014-153 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 appeals to records and treated them as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee opted to settle tax arrears for multiple assessment years under the Direct Tax Vivad se Vishwas Act, 2020. The necessary declaration under Section 4 of the Act was filed.

What were the issues?

Whether the appeals should be dismissed as the assessee has opted for settlement under the Vivad se Vishwas Act, 2020.

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 BENCH “C”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Ms. Rakhi Vimal, Senior DR
Hearing: 24/08/2020

PER BENCH:

The above appeals are a part of batch of appeals in which information has been received that the assessee has opted to settle the dispute relating to the arrears of tax for the captioned assessment years 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. 2.0 Duly Considering the fact that the assessee has filed the necessary declaration in accordance with section 4 of the Direct Tax Vivad se Vishwas Act, 2020. we consign the captioned appeals to the records and treat the same as dismissed. 3.0 However, the aforesaid is subject to a caveat that in case the dispute relating to the arrears of demand for the captioned assessment years is not ultimately resolved in terms of the aforesaid Act, 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. 4.0 The Revenue has no objection with regard to the aforesaid caveat.

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