ADDL. CIT, NEW DELHI vs. M/S VIRGIN MOBILE INDIA PVT. LTD., NEW DELHI

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ITA 5733/DEL/2016Status: DisposedITAT Delhi17 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's decision to opt for the Vivad se Vishwas scheme. Consequently, the appeal filed by the Revenue was dismissed as infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020.

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, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 10.02.2021Pronounced: 17.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order of the ld. CIT(A)-33, New Delhi dated 15.07.2016.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020”.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous with liberty to revenue to approach the Tribunal in case the “Form 3” has not been issued by the designated authority to the assessee.

2 Virgin Mobile India Pvt. Ltd. 4. In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 17/02/2021.

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