SOPRA STERIA GROUP,NOIDA vs. ACIT, CIRCLE-3(1)(2), INT. TAX., NEW DELHI

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ITA 9085/DEL/2019Status: DisposedITAT Delhi06 February 2025AY 2016-17Bench: SHRI MAHAVIR SINGH (Vice President), 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The Tribunal dismissed the appeals as withdrawn based on the assessee's decision to opt for the Vivad se Vishwas Scheme. Liberty was granted to recall the order if the scheme was unsuccessful.

What were the facts?

The assessee filed appeals against the orders of the Assistant Commissioner of Income Tax for assessment years 2015-16 and 2016-17. The assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘D’: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Kunal Pandey, CA
For Respondent: Shri Vijay B. Basanta, CIT(DR)
Hearing: 06.02.2025Pronounced: 06.02.2025

ORDER PER BRAJESH KUMAR SINGH, AM,

These two appeals by the assessee are directed against the order of the Assistant Commissioner of Income Tax, Circle-3(1)(2) (in short ‘the AO’) dated 09.10.2018 and 26.09.2019 passed u/s 143(3)/144C(13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining to Assessment Years 2015-16 and 2016-17, respectively.

2.

When these appeals were called for hearing, ld. Counsel for the assessee requested for withdrawal of the appeals on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment years 2015-16 and 2016-17.

3.

Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss these appeals as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeals are dismissed as withdrawn.

4.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 6th February, 2025.

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