ACIT, CC- 30, NEW DELHI vs. RRP MANAGEMENT PVT. LTD., NEW DELHI

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ITA 4516/DEL/2017Status: DisposedITAT Delhi08 February 2021AY 2009-103 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 noted that the assessee has opted for settlement under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The Revenue preferred an appeal against the CIT(A)'s order for AY 2009-10. The assessee opted to settle tax arrears under the Direct Tax Vivad se Vishwas Act, 2020 and filed the necessary declaration.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for settlement under the Vivad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

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

Hearing: 08.02.2021Pronounced: 08.02.2021

This appeal is preferred by the Revenue against order dated 28.04.2017 passed by the Learned Commissioner of Income Tax (Appeals)-30, New Delhi {CIT(A)} for Assessment Year 2009-10.

2.

The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has also prayed for withdrawal of the appeal.

3.

Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 8th February, 2021.

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