JUBILANT FOODWORKS LIMITED,NOIDA vs. DEPUTY COMMISSIONER OF INCOME TAX, NOIDA

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ITA 3182/DEL/2024Status: DisposedITAT Delhi13 January 2025AY 2016-17Bench: MS. MADHUMITA ROY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)2 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The Tribunal dismissed the appeal as withdrawn due to the assessee's opting for the Vivad se Vishwas Scheme. The assessee was granted liberty to revive the appeal if the scheme's benefits were not extended.

What were the facts?

The assessee, Jubilant Foodworks Ltd., opted for the Vivad se Vishwas Scheme, 2024, to settle the captioned appeal. A letter confirming this decision was filed before the Tribunal.

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad se Vishwas Scheme on the pending appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH

For Appellant: Ms. Kashish Gupta, CA
Hearing: 13.01.2025Pronounced: 13.01.2025

At the time of hearing of the appeal, the Ld. Counsel appearing for the assessee submitted that the assessee has opted Vivad se Vishwas Scheme, 2024 in order to settle the captioned appeal, a letter 13.01.2025 to that effect written by the authorized representative has duly been filed before us by the Ld. AR.

2. Under this facts and circumstances of the matter, the appeal is dismissed as withdrawn. However, the appellant is granted liberty in the Jubilant Foodworks Ltd. event the benefit under the VSVS Scheme 2024, is not extended to it for revival of the appeal before the Tribunal by making appropriate application.

2.

The appeal is dismissed as withdrawn.

Order pronounced in the open court on 13.01.2025

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