ACIT(E), CIRCLE- 1(1), NEW DELHI vs. GS1 INDIA, NEW DELHI

PDF · subscribers
ITA 5777/DEL/2017Status: DisposedITAT Delhi03 January 2025AY 2013-14Bench: SHRI VIKAS AWASTHY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)4 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 noted that the assessee had settled the issues under the Vivad se Vishwas Scheme and provided documentation. Consequently, the Revenue's appeal was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee submitted that the issues have been settled under the Vivad se Vishwas Scheme, 2024, and provided proof of payment.

What were the issues?

The primary issue was the impact of the assessee settling the tax disputes under the Vivad se Vishwas Scheme on the pending Revenue appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,

Before: SHRI VIKAS AWASTHY, & SHRI NAVEEN CHANDRA

For Appellant: Shri Aman Garg, CA, Ms. Ishika Dua, CA
For Respondent: Ms. Harpreet Kaur, Sr. DR
Hearing: 03.01.2025Pronounced: 03.01.2025

This appeal by Revenue is directed against the order of Commissioner of Income Tax (Appeals)-40, New Delhi [in short, ‘the CIT(A)’] dated 28.06.2017, for A.Y 2013-14.

2.

Shri Aman Garg, appearing on behalf of assessee submits that the assessee has settled the issues under the Vivad se Vishwas Scheme, 2024 and placed on record copy of Form No. 2 issued under the Scheme and copy of challan receipt evidencing payment of demand determined as

per Form No. 2.

3.

Ms. Harpreet Kaur, appearing for the Revenue, submits that instructions from Assessing Officer on this issue have to be sought.

4.

Both sides heard. Assessee has settled the issues under the Vivad se Vishwas Scheme, 2024 and has placed on record copy of Form No. 2 alongwith challan receipt indicating payment of the amount as specified in Form 2. Since assessee has settled the issues under Vivad se Vishwas Scheme, 2024, appeal of the Revenue has become infructuous.

5.

Liberty is granted to Revenue to revive appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 does not mature finally for any reason whatsoever. dismissed as infructuous.

Order pronounced in the open court on 03.01.2025.

Recent GST High Court judgments

Search GST case law →