YUM RESTAURANT INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE-27(2), NEW DELHI

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ITA 7770/DEL/2018Status: DisposedITAT Delhi11 March 2025AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeals as withdrawn and the Revenue's appeals as infructuous due to the settlement under VSVS. Liberty was granted to revive appeals if the VSVS settlement fails.

What were the facts?

The assessee opted to settle disputes for multiple assessment years under the Vivad Se Vishwas Scheme (VSVS). The department agreed to this settlement.

What were the issues?

Whether appeals should be dismissed as withdrawn/infructuous when the assessee opts for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI MANISH AGARWAL

For Appellant: Ms. Mansha Bhalla
For Respondent: Shri Dharm Veer Singh, CIT(DR) & Ravinder Yadav, Sr.DR
Hearing: 11/03/2025

सुनवाई क� ितिथ/ Date of hearing : 11/03/2025 घोषणा क� ितिथ/ Date of pronouncement : : 11/03/2025 आदेश/ORDER PER BENCH:

These appeals by the Revenue for assessment years 2009-10, 2011-12, 2012-13, 2013-14, 2014-15 and by the assessee for AY 2011 to 2014-15 & 2018-19 are directed against the order of Commissioner of Income Tax (Appeals)-44, New Delhi (hereinafter referred to as 'the CIT(A)') for respective assessment years. The appeal of assessee for AY 2018-19 is against assessment order dated 31.05.2022 passed u/s. 144C of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’).

2.

The ld. Counsel of the assessee submits that the assessee has settled the dispute/issues in appeals for AY 2009-10, 2011-12, 2012-13, 2013-14, 2014-15 under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 11.03.2025 along with copy of Form No. 1 issued under VSVS for AY 2009- 10, 2011-12, 2012-13, 2013-14, 2014-15, respectively to show that the assessee has opted for VSVS.

3.

Shri Dharm Veer Singh representing the department submitted that the Department may be given liberty to revive the appeal in 7961/Del/2018, 7818 & 7819/Del/2019 in the event application filed by the assessee under VSVS fails to mature for any reason.

4.

In light of the fact that the assessee has opted to settle the dispute/issues under VSVS for AY 2011-12, 2012-13, 2013-14, 2014-15 & 2018-19, the appeals of assessee are dismissed as withdrawn and appeals by the Department for AY 2009- 10, 2011-12, 2013-14 & 2014-15 are dismissed having become infructuous.

5.

Liberty is granted to the assessee/department to revive there respective appeal(s) in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the appellant seeks to restore the appeal(s) in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

6.

In the result, appeal of the assessee for AY 2011-12, 2012-13, 2013-14, 2014-15 & 2018-19 are dismissed as withdrawn and appeal of the Revenue for AY 2009-10, 2011-12, 2013-14 & 2014-15 are dismissed as infructuous. Order pronounced in the open court on Tuesday the 11th day of March, 2025.

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