ACIT, NEW DELHI vs. M/S NIRULAS CORNER HOUSE P.LTD., NEW DELHI

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ITA 1781/DEL/2017Status: DisposedITAT Delhi15 July 2021AY 2010-112 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 accepted the assessee's request to withdraw their appeal and dismiss the Revenue's appeal as infructuous due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee opted to settle tax disputes for AY 2010-11 under the Vivad Se Vishwas Scheme. A certificate under the scheme was filed, and the assessee requested withdrawal of their appeal and dismissal of the Revenue's appeal.

What were the issues?

Whether the appeals should be dismissed in light of the assessee settling the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI O.P.KANT

For Appellant: Ms. Pramita M Biswas, CIT DR
Hearing: 15.07.2021Pronounced: 15.07.2021

ORDER PER KUL BHARAT, JM :

These appeals by the Revenue and the assessee for the assessment year 2010-11 are directed against the separate orders of Ld. CIT(A)-6, Delhi both dated 23.01.2017.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. Ld. Counsel for the assessee, vide his letter dated 14.07.2021 has requested for withdrawal of the appeal filed by him for Assessment Year 2010-11 and also requested for dismissal of appeal filed by the Revenue for Assessment Year 2010-11 and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed in both the appeals for Assessment Year 2010-11.

3.

Learned CIT DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal filed by the assessee and dismissal of appeal filed by the Revenue having been infructuous.

5.

In the result, both the appeals filed by the Revenue as well as the assessee are dismissed.

Above decision was pronounced on conclusion of Virtual Hearing on 15th July, 2021.

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